EBU Single Rulebook Q&A 4 July 2018 2018_4085 Timing of recognition of year-end profits in CET1 for the purpose of COREP reporting and Pillar 3 disclosure

What is the correct timing for the recognition of year-end profits in CET1 for the purpose of COREP reporting and Pillar 3 disclosure, in the case that a bank does not request prior permission of the competent authority for inclusion of interim or year-end profits in CET1 pursuant to Article 26(2) of the CRR?