Recital 2 Filling in the reporting template

Financial entitiesas defined in Article 2, points (a) to (t) should complete those data fields of the reporting template that correspond to the information requirements of the respective notification or report. However, financial entitiesas defined in Article 2, points (a) to (t) that already have information which they are to provide at a later reporting stage, i.e. in the intermediate or final report, should be allowed to anticipate the submission of the data.