(18) The provisions in this Regulation are closely linked, since they deal with institutions’ reporting requirements. To ensure coherence between those provisions, and to facilitate a comprehensive view and compact access to them by persons subject to those obligations, it is appropriate to include all related implementing technical standards required by Regulation (EU) No 575/2013 in a single Regulation.

(19) This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Banking Authority.

(20) The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits, and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (4).

(21) To provide institutions with sufficient time to prepare for reporting in accordance with this Regulation and in accordance with Article 430(7) of Regulation (EU) No 575/2013 the first date of application should be set six months after the date of entry into force;

(22) In order to have the revised reporting framework in place as soon as possible, this Regulation should enter into force on the day following the date of its publication in

the Official Journal of the European Union

HAS ADOPTED THIS REGULATION:

Article 1

Submission of the information

This Regulation lays down uniform reporting formats, the frequency and dates of reporting for the reporting by institutions to their competent authorities in accordance with Article 415, paragraphs 3 and 3a, of Regulation (EU) No 575/2013, and Article 430, paragraphs 1 to 4, 7 and 9 of that Regulation.

Article 2

Reporting reference dates

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;

(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.

Article 3

Reporting remittance dates

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;