2013_120 FINREP, interim dividends | European Banking Authority

Question ID:: 2013_120
Legal Act:: Regulation (EU) No 575/2013 (CRR)
Topic:: Supervisory reporting - FINREP (incl. FB&NPE)
Article:: 99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph:: Annex III, F 01.03, r260
Disclose name of institution / entity:: Yes
Name of institution / submitter:: The Danish Bankers Association
Country of incorporation / residence:: Denmark
Type of submitter:: Industry association
Subject Matter:: FINREP, interim dividends
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 on the question:: It is unclear what amount should be reported.
Date of submission:: 06/08/2013
Published as Final Q&A:: 14/02/2014
Final 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.
Status:: Final Q&A
Answer prepared by:: Answer prepared by the EBA.