The QPLSD report is collected by the Statistical Department of the Central Bank of Cyprus, satisfying requirements of both the European Parliament and the ECB, as well as the Statistical Service of Cyprus. The report requires an analysis of basic Profit and Loss items, mainly focusing on Interest Income and Interest Expense, Commissions and Fees Receivable/Payable and other basic revenue/expense categories. Furthermore, an extensive analysis of Direct/Administrative expenses is required. Within the FRCS, this report is produced through the FINREP dataset, mandating a more detailed breakdown in terms of data requirements, for the selected items being reported. In addition to the above, information on Capital Investments (i.e. purchases and sales of fixed assets) is requested on an annual basis only.