(Accounting Standard for Financial Instruments and related Implementation Guidance and Practical Solution 94)
In terms of marketable securities, dividends are recognised based on the expected declared amount per share on the ex-dividend date, for each class of security.
For non-marketable securities, dividends are recognised on the date when the declaration of dividends is approved by a shareholder's meeting or another authorised board meeting. However, dividends are allowed to be recognised on the date received provided that the recording entity uses the same accounting method consistently for all securities.