To enable recovery of Financial Close Management data, back up the database and the SOA server. You can perform hot backups or cold backups. See Database Backup Types and your RDBMS documentation. For instructions on backing up the SOA server, see these chapters in Oracle Fusion Middleware Administrator's Guide:
Chapter 15, “Introducing Backup and Recovery”
Chapter 16, “Backing Up Your Environment”
Chapter 17, “Recovering Your Environment”