Schedule D for non calendar year Plan

[Guest TrustMe401k]

Company A has a Plan year that runs 10/1 to 9/30. Plan has group annuity contract with large insurance (lets call them ML) company that files as a DFE. ML files as a DFE on a calendar year basis and produces its schedule D information it provides to A on a calendar year basis.

What does the Plan report on its schedule D. 9/30 values from its employer quarterly reports or 12/31 values from the ML schedule D data.

Thanks for any help!

[Blinky the 3-eyed Fish]

The 9/30 values.