A participating insurance undertaking or reinsurance undertaking, an insurance holding company or a mixed financial holding company shall make publicly available the group solvency and financial condition report referred to in Regulation 258 no later than -
(a) 26 weeks after the end of the financial year of the undertaking or holding company ending on or after 30 June 2016 but before 1 January 2017,
(b) 24 weeks after the end of the financial year end of the undertaking or holding company ending on or after 1 January 2017 but before 1 January 2018,
(c) 22 weeks after the end of the financial year of the undertaking or holding company ending on or after 1 January 2018 but before 1 January 2019, and
(d) 20 weeks after the end of the financial year end of the undertaking or holding company ending on or after 1 January 2019 but before 1 January 2020.