1.   Institutions or, in the case of groups, Union parent undertakings shall submit the information referred to in Articles 2 to 5 as follows:

(a)	for the templates Z 01.01, Z 01.02, Z 02.00, Z 03.01, Z 03.02, Z 04.00, Z 05.01, Z 05.02, Z 06.00 and Z 11.00 to Z 17.00, at the latest by 31 March each year in respect of the last day of the previous calendar year;

(b)	for the templates Z 07.01.1 to Z 07.04, Z 08.01 to Z 08.05 and Z 09.01 to Z 09.04, at the latest by 30 April each year in respect of the last day of the previous calendar year.

For the purposes of point (a) of the first paragraph, where 31 March is not a business day, the information shall be provided on the following business day.

For the purposes of point (b) of the first paragraph, where 30 April is not a business day, the information shall be provided on the following business day.

2.   Resolution authorities shall specify whether the information shall be directly submitted to the resolution authority or whether it shall be submitted to the competent authority instead, where applicable.

3.   Institutions or, in the case of groups, Union parent undertakings may submit unaudited figures. Where audited figures deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay.

4.   For the purposes of paragraph 3, unaudited figures are figures that have not received an external auditor’s opinion and audited figures are figures audited by an external auditor expressing an audit opinion.

5.   Corrections to the submitted reports shall be submitted without undue delay.