FINREP - template F14 changes for the period

EBA Q&A 2013_126 · Final Q&A

Question

Are changes relevant "for the period" to be reported year-to-date (YTD) or only of the last quarter?

Background on the question

It is not clear to which period "for the period" refers to.

Answer

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.

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