Article 26

Question & Answers

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• 2013_208 Inclusion of year-end profit in Common Equity Tier1 Capital as of the end of first quarter of the following year.
• 2013_384 Inclusion of interim profits / Deduction of losses in own funds
• 2014_1221 Inclusion of consolidated current and year-end profits in Common Equity Tier 1 Capital
• 2014_1242 Inclusion of interim profits in CET1
• 2015_2544 Deduction from own funds of items entered as assets that are not yet included within equity
• 2016_2807 General credit risk adjustment (GCRA) inclusion into Tier 2 capital
• 2017_3330 General and specific credit risk adjustments
• 2018_3821 Inclusion of interim profits in CET1
• 2018_3822 Inclusion of interim profits in CET1
• 2018_3823 Inclusion of interim profits in CET1 on consolidated basis
• 2019_4477 Calculation of foreseeable dividend to be deducted from interim profits when interim dividend has been paid
• 2019_4731 Quantification of foreseeable dividends when the dividend policy is set as a fix amount
• 2019_4732 Scrip-dividends at investors’ discretion
• 2021_5787 Applicability of fix amount dividend policy to mutuals, cooperative societies, saving institutions and similar institutions
• 2019_4734 Interim profits attributable to minority shareholders
• 2023_6885 Calculation of average dividend pay-out ratio under Article 2(7)(a) of Regulation (EU) No 241/2014

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• 2020_5129 Need of prior permission to include minority interest arising from Common Equity Tier 1 instruments issued by subsidiaries located in EU member state and third countries in consolidated CET1 capital of parent institutions established in the