1.   The information referred to in Article 54(1) of Regulation shall be reported as this information stands on the following reporting reference dates:

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

(b)	annual reporting: 31 December.

2.   The reporting reference dates referred to in paragraph 1 may be adjusted where investment firms are permitted by national law to report their financial information based on their accounting year-end which deviates from the calendar year, so that the quarterly reporting of information is performed every three months of the respective accounting year and the annual reporting at the accounting year-end.