EBA Q&A · 2013_619
FINREP Reporting - Cumulative from ARD or period-on-period
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 04/12/2013 · published 30/04/2014
Question · verbatim
Can the EBA please confirm whether data in the FINREP templates should be reported on a cumulative basis (from the start of the accounting reference date), or period-on-period?
Background provided by the submitter · verbatim
From the FINREP instructions we are not clear whether we should report FINREP data on a cumulative basis.
Answer · verbatim
As per Article 2 (2) of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting "information submitted 26referring to a certain period shall be reported cumulatively from the first day of the accounting year to the reference date".
Thus the FINREP templates should be reported on a cumulative basis.
*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.
Source: EBA Single Rulebook Q&A 2013_619 · text as published, not rephrased · collected on 2026-10-08