1.First reporting according to this Regulation shall begin with data for June 2010, including data back to December 2009 for Table 5 only.
2.First reporting according to this Regulation in respect of cells corresponding to syndicated loans in Table 1 of Part 2 of Annex I shall begin with data for December 2011.
3.First reporting according to this Regulation in respect of cells corresponding to Member States that have adopted the euro in Table 3 of Part 3 of Annex I shall begin with the first quarterly data after the date of their adoption of the euro.
4.First reporting according to this Regulation in respect of cells corresponding to Member States that have not adopted the euro in Tables 3 and 4 of Part 3 of Annex I shall begin with the first quarterly data after the date of their accession to the EU. If the relevant NCB decides not to require first reporting of insignificant data beginning with the first quarterly data after the date of the relevant Member State or Member States' accession to the EU, reporting shall begin 12 months after the NCB informs the reporting agents that data are required.