For COREP reporting according to Article 5(a)(1) of Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended):

In case an institution does not seek the competent authority’s prior permission for the inclusion of year-end profits in CET1 in accordance with Article 26(2), the recognition of year-end profits as retained earnings under Article 26(1)(c) of CRR requires a formal decision at the level of the institution.

Article 3(4) of ITS on Reporting sets out that “Institutions may submit unaudited figures. Where audited figures deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay. Unaudited figures are figures that have not received an external auditor's opinion whereas audited figures are figures audited by an external auditor expressing an audit opinion.” However, an audit opinion by an external auditor has not the same status as the subsequent formal decision by the responsible body in the institution confirming the final profits or losses. For the case at hand this implies the following:

The institution submits the unaudited year-end figures in template C 01.00 of Annex I of ITS on Reporting before February 11th with all year-end profits considered as non-eligible:

Example: {C01.00; r150} [or Profit or loss eligible] = 0; {C01.00; r160} [or Profit or loss attributable to owners of the parent] = 100; {C01.00; r170} [or (-) Part of interim or year-end profit not eligible] = -100. (In other words, all year-end profits, based on unaudited figures, amount to 100 and are not eligible.)

If the auditor’s final attestation of financial statements on March 20th leads to changed figures, then these changed figures are resubmitted for reporting date December 31st as audited figures based on Article 3 (4) ITS on Reporting. However an audit opinion must not lead to recognition of year-end profits as CET1 under Article 26 (1)(c) of CRR, i.e. all year-end profits are still considered as non-eligible.

Example: {C01.00; r150} [or Profit or loss eligible] = 0; {C01.00; r160} [or Profit or loss attributable to owners of the parent] = 120; {C01.00; r170} [or (-) Part of interim or year-end profit not eligible] = -120. (In other words, all year-end profits, based on audited figures, amount to 120 and are not eligible.)

It is only after the subsequent formal decision of the relevant body in charge on April 12th, confirming the final profit or loss and, in the example, the dividend distribution, that year-end profits are recognised as retained earnings under Article 26(1) CRR. In order to reflect that the amount  is to be included in CET1 as of the year-end, the figures reported in template C 01.00 for reporting date December 31st have to be corrected and resubmitted in accordance with Article 3(5) of Commission Implementing Regulation (EU) 680/2014 (ITS on Reporting).

Example: {C01.00; r150} [or Profit or loss eligible] = 60; {C01.00; r160} [or Profit or loss attributable to owners of the parent] = 120; {C01.00; r170} [or (-) Part of interim or year-end profit not eligible] = -60. (In other words, all year-end profits, based on audited figures, adjusted for dividends, amount to 60 and are eligible.)

For Pillar 3 disclosure according to Part VIII of the CRR:

In principle information disclosed according to Part VIII of CRR and figures reported according to Article 5 (a) (1) of ITS on Reporting should be aligned, because according to Article 433 para (2) of CRR annual disclosures shall be published in conjunction with the date of publication of the financial statements.