1.   Institutions shall submit the information referred to in Annex I to the competent authorities by close of business on the following remittance dates:

(a)	monthly reporting: 15th calendar day after the reporting reference date;

(b)	quarterly reporting: 12 May, 11 August, 11 November and 11 February;

(c)	semi-annual reporting: 11 August and 11 February;

(d)	annual reporting: 11 February.

2.   Where the remittance day is a public holiday in the Member State of the competent authority to which the report is to be provided, or a Saturday or a Sunday, the institutions concerned shall submit data on the following working day.

3.   Institutions that report the financial information referred to in Annex I, or the information reported in accordance with Article 8, or information for the identification of G-SIIs and assignment of G-SII buffer rates using adjusted reporting reference dates based on their accounting year-end as set out in Article 2(3), may adjust the remittance dates so that the same remittance period from the adjusted reporting reference date is maintained.

4.   Institutions may submit unaudited figures. Where audited figures deviate from submitted unaudited figures, institutions shall submit the revised, audited figures without undue delay. Unaudited figures are figures that have not received an external auditor’s opinion whereas audited figures are figures audited by an external auditor expressing an audit opinion.

5.   Institutions shall submit to the competent authorities other corrections to the submitted reports than the corrections referred to in paragraph 4 without undue delay.