Annex II of log “ITS Reporting Annex II_S_21_01_LOG_clean.docx” states that template S.21.01 shows “the distribution, in (predefined) brackets, of the claims incurred during the reporting year” suggesting a relation to the claim cost made only during the reporting year. However answer to comment 74 in document  “Final Report on the public consultation CP-14-052 ITS on regular supervisory reporting” reads “Generally, the template should reflect the amounts effectively paid to the reporting reference date and RBNS amounts at the reporting reference date which is why only positive values are allowed.” Shouldn’t then the template description read “the distribution, in (predefined) brackets, of the claims incurred up to the reference reporting date” as there is no relation of the reported amounts to the 12 month period in the report year, but only to a specific reporting date?