ANNEX I | Delegated Regulation 2019/979

ANNEX I - Delegated Regulation 2019/979

ANNEX I

NON-FINANCIAL ENTITIES (EQUITY SECURITIES)

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An entry which is marked with ‘*’ refers to mandatory information or corresponding information where the issuer does not use International Financial Reporting Standards (IFRS). The issuer can use a different title to present substantially the same information as set out in the table, where this alternative title is used in its financial statements.

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An entry which is marked with ‘#’ denotes that if this information appears elsewhere in the prospectus, it is mandatory.

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An entry which is marked with ‘~’ in relation to closed end funds refers to investments at fair value through profit or loss at the same date as the date of the net asset value (NAV).

Table 1

Income statement for non-financial entities (equity securities)

	Year	Year -1	Year -2	Interim	Comparative interim from same period in prior year
*Total revenue
*Operating profit/loss or another similar measure of financial performance used by the issuer in the financial statements
*Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent)
#Year on year revenue growth
#Operating profit margin
#Net profit margin
#Earnings per share

Table 2

Balance sheet for non-financial entities (equity securities)

	Year	Year -1	Year -2	Interim
*Total assets
*Total equity
#Net financial debt (long term debt plus short term debt minus cash)

Table 3

Cash flow statement for non-financial entities (equity securities)

	Year	Year -1	Year -2	Interim	Comparative interim from same period in prior year
*Relevant net Cash flows from operating activities and/or cash flows from investing activities and/or cash from financing activities

Recitals

CHAPTER I - KEY FINANCIAL INFORMATION IN THE PROSPECTUS SUMMARY (Article 1-9)

CHAPTER II - PUBLICATION OF THE PROSPECTUS (Article 10)

CHAPTER III - MACHINE READABLE DATA FOR THE CLASSIFICATION OF PROSPECTUSES (Article 11-12)

CHAPTER IV - ADVERTISEMENTS (Article 13-17)

CHAPTER V - SUPPLEMENTS TO THE PROSPECTUS (Article 18)

CHAPTER VI - TECHNICAL ARRANGEMENTS FOR THE FUNCTIONING OF THE NOTIFICATION PORTAL (Article 19-21)

CHAPTER VII - FINAL PROVISIONS (Article 22-23)

ANNEX I ANNEX II ANNEX III ANNEX IV ANNEX V ANNEX VI ANNEX VII

Metadata

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ANNEX I - Delegated Regulation 2019/979

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