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 (as amended)
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
EBA 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.
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