Updated 05/02/2025
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Version from: 17/09/2020
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PR ToolDelegated Regulation 2019/979
ANNEX II

ANNEX II - Delegated Regulation 2019/979

ANNEX II

NON-FINANCIAL ENTITIES (NON-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-equity securities

 

Year

Year -1

Interim

Comparative interim from same period in prior year

*Operating profit/loss or another similar measure of financial performance used by the issuer in the financial statements

 

 

 

 



Table 2

Balance sheet for non-equity securities

 

Year

Year -1

Interim

*Net financial debt (long term debt plus short term debt minus cash)

 

 

 

#Current ratio (current assets/current liabilities)

 

 

 

#Debt to equity ratio (total liabilities/total shareholder equity)

 

 

 

#Interest cover ratio (operating income/interest expense)

 

 

 



Table 3

Cash flow statement for non-equity securities

 

Year

Year -1

Interim

Comparative interim from same period in prior year

*Net Cash flows from operating activities

 

 

 

 

*Net Cash flows from financing activities

 

 

 

 

*Net Cash flow from investing activities