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 | | | |