A method of manufacturing a film for overlaying a panel, in particular a wood-based material, comprising the steps a) providing a carrier material, wherein the carrier material is a material which is selected from the group consisting of paper, glass fibre, card board and textile fabrics including woven and non-woven fabrics, b) impregnating the carrier material with an impregnating dispersion comprising a resin component which comprises a polyacrylate resulting in a wet impregnated carrier material, wherein the impregnating dispersion comprises the resin component in an amount of at least 30 % by weight based on the weight of the impregnating dispersion, wherein the resin component i) consists of the polyacrylate or ii) comprises the polyacrylate and a further thermosetting resin, being selected from the group consisting of phenol-formaldehyde -resin, melamine-formaldehyde -resin, urea-formaldehyde -resin, phenol-resorcinol-formaldehyde, melamine-urea-formaldehyde -resin, MF-PF blend, PF-UF blend, MU-PF blend and mixtures thereof, wherein the resin component comprises the polyacrylate in an amount of at least 60 % and the thermosetting resin in an amount of at least 20% by weight based on the weight of the resin component and, wherein the wet impregnated carrier material has a total content of residual volatiles of more than 10% by weight, wherein the total content of residual volatiles is measured by keeping a sample in a hot oven for 5 min at 160°C and calculating the amount of volatiles lost during drying, c) coating the wet impregnated carrier material with a coating composition comprising a thermosetting resin, wherein the thermosetting resin in step c) is selected from the group consisting of phenol-formaldehyde -resin, melamine-formaldehyde -resin, urea-formaldehyde -resin, phenol-resorcinol-formaldehyde, melamine-urea-formaldehyde -resin, MF-PF blend, PF-UF blend, MU-PF blend and mixtures thereof. a) providing a carrier material, wherein the carrier material is a material which is selected from the group consisting of paper, glass fibre, card board and textile fabrics including woven and non-woven fabrics, b) impregnating the carrier material with an impregnating dispersion comprising a resin component which comprises a polyacrylate resulting in a wet impregnated carrier material, wherein the impregnating dispersion comprises the resin component in an amount of at least 30 % by weight based on the weight of the impregnating dispersion, wherein the resin component i) consists of the polyacrylate or ii) comprises the polyacrylate and a further thermosetting resin, being selected from the group consisting of phenol-formaldehyde -resin, melamine-formaldehyde -resin, urea-formaldehyde -resin, phenol-resorcinol-formaldehyde, melamine-urea-formaldehyde -resin, MF-PF blend, PF-UF blend, MU-PF blend and mixtures thereof, wherein the resin component comprises the polyacrylate in an amount of at least 60 % and the thermosetting resin in an amount of at least 20% by weight based on the weight of the resin component and, wherein the wet impregnated carrier material has a total content of residual volatiles of more than 10% by weight, wherein the total content of residual volatiles is measured by keeping a sample in a hot oven for 5 min at 160°C and calculating the amount of volatiles lost during drying, c) coating the wet impregnated carrier material with a coating composition comprising a thermosetting resin, wherein the thermosetting resin in step c) is selected from the group consisting of phenol-formaldehyde -resin, melamine-formaldehyde -resin, urea-formaldehyde -resin, phenol-resorcinol-formaldehyde, melamine-urea-formaldehyde -resin, MF-PF blend, PF-UF blend, MU-PF blend and mixtures thereof.