EBA · 2013_120 Final Q&A

FINREP, interim dividends

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Industry association
Submitted
2013-08-06
Answered
2014-02-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

What amount should be reported on row 260 of template F1.3, the dividends distributed during the year or the proposed dividends for the financial year?

Background

It is unclear what amount should be reported.

Answer

The amount to be reported in row 260 of template F 01.03 is the dividends distributed during the financial year and not the proposed dividends for the financial year .

Original source: European Banking Authority, Q&A ID 2013_120

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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