According to article 2(1)(c) of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting, the first reporting reference date will be 30 June 2014 for the following semi-annual templates: OPR details (C 17.00), CR SEC details (C 14.00), Group Solvency (C 06.00) and Losses on Immovable Properties templates (C15.00).
*As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.