3.4What is the reporting flow implied by the Regulation?

• GM to Reg. (EU) No 376/2014 and its IRs found in: Occurrence Reporting (376/2014) (Dec 2022)

3.4 What is the reporting flow implied by the Regulation? GM to Reg. (EU) No 376/2014 and its IRs Regulation 376/2014 prescribes reporting obligations on certain natural persons (see Section [2.2](#_DxCrossRefBm2103820809)), organisations and competent authorities. The information follows a reporting flow from its initial reporting until its registration in the European Central repository (ECR). The diagram below illustrates the general flow of information, main deadlines and stages of the reporting. *Diagram 2. Flow of information under Regulation 376/2014*  This reporting flow starts from the moment the occurrence is detected (T0). From this moment, the individual shall report it to the organisation or to the authority as soon as possible, but before 72 hours if it falls within the mandatory scheme. In this case, the organisation has 72 hours to report to the authority from the moment they become aware of the occurrence. It should be understood that in certain specific situations the identification of the occurrence might require an additional stage before this reporting flow starts. In particular, for Design or Production Organisations the time start (T0) is the moment where the individuals carrying out this process in the organisation identify the unsafe or the potential unsafe condition. Therefore, these organisations will have 72 hours to report to the competent authority when this process concludes that an occurrence represents an unsafe or potential unsafe condition as per Annex Part 21 of Regulation 748/2012. In cases where an organisation learns about an occurrence through its automatic data capturing systems (e.g. FDM) and if it has requested a retrospective report to be made, the 72 hours starts when it receives the retrospective report from the reporter. Information about the various stages part of the reporting is detailed in sections below.