Division 3 Period covered by the annual templateF1

The template shall cover the Fiscal Year of the reporting MNE. For Constituent Entities, at the discretion of the reporting MNE, the template shall reflect on a consistent basis either of the following information:

1. (a)

   information for the Fiscal Year of the relevant Constituent Entities ending on the same date as the Fiscal Year of the reporting MNE, or ending within the 12 month period preceding such date;

2. (b)

   information for all the relevant Constituent Entities reported for the Fiscal Year of the reporting MNE.