Contents
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.
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