1.   Institutions shall submit the information referred to in Annex I to competent authorities as that information stands on the following reporting reference dates:

(a)	monthly reporting: on the last day of each month;

(b)	quarterly reporting: 31 March, 30 June, 30 September and 31 December;

(c)	semi-annual reporting: 30 June and 31 December;

(d)	annual reporting: 31 December.

2.   Institutions shall report the financial information referred to in Annex I in accordance with the IFRS and with national accounting frameworks and referring to a certain period cumulatively from the first day of the accounting year to the reference date.

3.   Institutions that are permitted by national law to report their financial information based on their accounting year-end and where that accounting year-end deviates from the calendar year, may adjust reporting reference dates to bring those dates in line with the accounting year-end, so that the financial information, the information reported in accordance with Article 8, and the information for the identification of global systemically important institutions (G-SIIs) and the assignment of G-SII buffer rates is reported every 3, 6 or 12 months from their accounting year-end, respectively.