(b)in paragraph 3, point (b) is deleted and the following points (ba), (bb), (bc) and (bd) are inserted:
(ba)The fee factors shall be determined for each fee period on the basis of data reported by supervised entities for prudential purposes with a reference date of 31 December of the preceding fee period.
(bb)Where a supervised entity prepares annual accounts, including consolidated annual accounts, based on an accounting year which deviates from the calendar year, the reference date for the total assets shall be the accounting year-end corresponding to the preceding fee period.
(bc)Where a supervised entity or a supervised group is established after the relevant reference date specified in point (ba) or (bb) but before 1 October of the fee period for which the fee is determined and consequently no fee factors with that reference date exist, the reference date for the fee factors shall be the end of the quarter closest to the relevant reference date specified in point (ba) or (bb).
(bd)For supervised entities and supervised groups which are not subject to mandatory reporting for prudential purposes or supervised groups which exclude assets and/or the risk exposure amount of subsidiaries established in non-participating Member States and third countries in accordance with point (c), the fee factors shall be determined on the basis of information reported by them separately for the purpose of calculating the supervisory fee. The fee factors shall be submitted to the NCA concerned, with the relevant reference date as determined under point (ba), (bb) or (bc), in accordance with an ECB decision.’;