EBU Single Rulebook Q&A 4 December 2013 2013_619 FINREP Reporting - Cumulative from ARD or period-on-period

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? From the FINREP instructions we are not clear whether we should report FINREP data on a cumulative basis.