Article 9
Frequency of disclosure and disclosure dates
1. Disclosures referred to in Article 10(1) shall be made on a quarterly basis. Disclosures referred to in Article 10(2) shall be made on a semi-annual basis.
2. Disclosures referred to in Articles 11(1) and 14(1) shall be made on a semi-annual basis. Disclosures referred to in Articles 11(2) and 14(2) shall be made annually.
3. Disclosures referred to in Article 12(1) shall be made on a quarterly basis. Disclosures referred to Article 12(2) shall be made on a semi-annual basis.
4. Disclosures referred to in Article 13(1) shall be made on a semi-annual basis. Disclosures referred to in Article 13(2) shall be made annually.
5. Disclosures referred to in Article 15 shall be made as follows:
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(a) |
on a semi-annual basis where the disclosing entity is a large institution; |
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(b) |
on an annual basis where the disclosing entity is neither a large institution nor a small and non-complex institution. |
6. For the purposes of public disclosure, disclosing entities shall observe the following:
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(a) |
annual disclosures shall be published on the same date as the date on which institutions publish their financial statements or as soon as possible thereafter; |
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(b) |
semi-annual and quarterly disclosures shall be published on the same date as the date on which institutions publish their financial reports for the corresponding period, where applicable, or as soon as possible thereafter; |
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(c) |
any delay between the date of publication of the disclosures required under this Title and the relevant financial statements shall be reasonable and, in any event, shall not exceed any timeframe set by the competent authorities pursuant to Article 106 of Directive 2013/36/EU of the European Parliament and of the Council (6). |
(6) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).