Updated 18/09/2024
In force

Version from: 17/09/2020
Amendments (1)
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PR ToolDelegated Regulation 2019/979
ANNEX I

ANNEX I

ANNEX I

NON-FINANCIAL ENTITIES (EQUITY SECURITIES)

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