128. With a view to ensuring that both categories of CRA are clear as to their relevant reporting periods and deadlines, Tables 7 and 8 set out the reporting calendars for scheduled items applicable to "category 1" and "category 2" CRAs. These calendars contain all relevant information regarding when and how a scheduled item should be reported. For ease of reference information as to the applicability of a standardised reporting template is also provided on an item by item basis. In the same fashion, Table 9 sets out the "ad-hoc" returns applicable to both sets of CRAs that must be notified on an "as soon as" basis.

TABLE 7: "CATEGORY 1" CRAS: CALENDAR OF SCHEDULED RETURNS

TABLE 8: "CATEGORY 2" CRAS: CALENDAR OF SCHEDULED RETURNS

TABLE 9: AD-HOC RETURNS