Under Penal Code section 803, subdivision (f), which extends the statute of limitations for sections 288 and 288.5, the one-year period of limitations does not commence until the offense has been reported and each of the three criteria specified in the statute are met. Section 803, subdivision (f) extends the statue of limitations for the specified offenses if the limitation period has otherwise expired; the reported conduct involves substantial sexual conduct; and there is admissible, independent evidence corroborating the allegations. In this case, the victim only reported sexual conduct but because the report itself did not involve substantial sexual conduct, it did not fall within the statute, so as to trigger the running of the one-year period of limitations. However, a later report by the victim involving the same defendant but including the required substantial sexual conduct element would meet the requirements of section 803, subdivision (f), and then start the running of the statute.