EBU Single Rulebook Q&A 5 July 2013 2013_25 First reporting date / reporting period

Given that the application date of Directive 2013/36/EU (CRD) / Regulation (EU) No 575/2013 (CRR) has now changed from 1 January 2014 to 31 December 2013 (see Directive 2013/36/EU, Article 162, Paragraph 1), what is the first reporting date / reporting period, specifically for the LCR and NSFR returns (Regulation (EU) No 575/2013, Part Six, Title II and Title III, respectively), but also for