An insurance undertaking or reinsurance undertaking shall make publicly available the solvency and financial condition report referred to in Regulation 52 no later than -
(a) 20 weeks after the end of the undertaking's financial year ending on or after 30 June 2016 but before 1 January 2017,
(b) 18 weeks after the end of the undertaking's financial year ending on or after 1 January 2017 but before 1 January 2018,
(c) 16 weeks after the end of the undertaking's financial year ending on or after 1 January 2018 but before 1 January 2019, and
(d) 14 weeks after the end of the undertaking's financial year ending on or after 1 January 2019 but before 1 January 2020.