in FP7, every partner who receives more than 375.000 EUR or exactly 375.000 EUR funding has to give a certificate on financial statement (CFS). Together with the financial statement (Form C) which reaches the threshold of 375.000 EUR, the CFS has to be submitted. E.g. in the first period you receive 200.000 EUR funding – you need no CFS. In the second period you receive another 200.000 EUR funding – now you reached the threshold (as 400.000 EUR is more than 375.000 EUR), therefore you have to bring in a CFS.