Contents
- 1. Third-country branches shall submit information referred t…
- 2. Third-country branches shall submit information referred t…
- 3. Where the remittance day is a public holiday in the Member…
- 4. Where third-country branches report their financial inform…
- 5. Third-country branches may submit unaudited figures (i.e.…
- 6. Other corrections to the submitted reports shall also be s…
4.Where third-country branches report their financial information or information on the head undertaking using adjusted reporting reference dates based on their accounting year-end as set out in Article 1(3), the remittance dates may also be adjusted accordingly so that the same remittance period from the adjusted reporting reference date is maintained.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.