4.2 Frequency, reporting reference date and remittance date

Credit institutions should submit the information with an annual frequency.

Credit institutions should report their funding plans in accordance with these guidelines by 15 March with a reference date of 31 December of the previous year.

Where credit institutions are permitted by national laws to report their financial information based on their accounting year-end, which deviates from the calendar year-end, the latest available accounting year-end should be considered as the reference date.