In most cases the financial year is the same as the calendar year. Only figures already booked/accounted within the financial year which is reported will be included (see also paragraph 5.3 of the EBA Guidelines). If the financial year ends e.g. in June, the figures as of June 2010 and 2011 should be reported by the NSA to EBA beginning of 2013 and the figures for June 2012 should be reported by the institution to the NSA by end of June 2013.