1003

I've a question about the C0070 Dividends of S 09 01 new QRT: Situation:-    1) 31/06/2016 : dividend paid by one subsidiary to the parent company 500k at 30/06/ 2016, this dividend is based on the result of the subisidiary of 31/12/2015  (between Q1 and Q2 there is Ordinary General Meeting who decides the amount of dividend to pay)-    2) 31/12/2016 : forseeable dividend to pay by this subsidiary to the parent company is 600 K, this dividend is based on the result of 31 12 2016 Interprétation logs :-    At 31/12/2016(12 months up to the reporting date)-    Dividends for the current year including paid or declared but unpaid dividends => situation 2) since the dividend is declared in OF = declared but unpaid dividends-    Any deferred dividends from previous years paid during the reporting period (i.e. any deferred dividends paid that impacted the P&L for the reporting period)=> situation 1) => situation in S09 01: dividends of two years to report in this QRT ?