Division (b) Definition of the ‘reporting period’

The reporting period denotes the date range to which the data refer. Indicators relating to outstanding amounts must be reported as at the end of the month preceding the start of the reporting period and at the end of the reporting period; i.e. for the reporting period 1 May 2013 to 30 April 2014, outstanding amounts must be reported as at 30 April 2013 and 30 April 2014. In turn, data on transactions and adjustments must cover all relevant effects that take place during the reporting period.