EBA Q&A · 2013_126
FINREP - template F14 changes for the period
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 06/08/2013 · published 14/02/2014
Question · verbatim
Are changes relevant "for the period" to be reported year-to-date (YTD) or only of the last quarter?
Background provided by the submitter · verbatim
It is not clear to which period "for the period" refers to.
Answer · verbatim
A period refers to the accounting year. So, 18for the period 19 in FINREP refers to changes from the beginning of the accounting year to the reporting reference date.
Source: EBA Single Rulebook Q&A 2013_126 · text as published, not rephrased · collected on 2026-10-08