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 |