ANNEX III
CREDIT INSTITUTIONS (EQUITY AND 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 credit institutions
| Year | Year -1 | Year -2 (1) | Interim | Comparative interim from same period in prior year
*Net interest income (or equivalent) | | | | |
*Net fee and commission income | | | | |
*Net impairment loss on financial assets | | | | |
*Net trading income | | | | |
*Measure of financial performance used by the issuer in the financial statements such as operating profit | | | | |
*Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent) | | | | |
#Earnings per share (for equity issuers only) | | | | |
(1) Please indicate the key financial information for the number of years for which the relevant information requirement applies pursuant to Delegated Regulation 2019/980.
Table 2
Balance sheet for credit institutions
| Year | Year -1 | Year -2 (^{2})(^{1}) | Interim | #Value as outcome from the most recent Supervisory Review and Evaluation Process (‘SREP’)
*Total assets | | | | |
*Senior debt | | | | |
*Subordinated debt | | | | |
*Loans and receivables from customers (net) | | | | |
*Deposits from customers | | | | |
*Total equity | | | | |
#Non performing loans (based on net carrying amount)/Loans and receivables) | | | | |
#Common Equity Tier 1 capital (CET1) ratio or other relevant prudential capital adequacy ratio depending on the issuance | | | | |
#Total Capital Ratio | | | | |
#Leverage Ratio calculated under applicable regulatory framework | | | | |
(2) Please indicate the key financial information for the number of years for which the relevant information requirement applies pursuant to Delegated Regulation 2019/980.
(1)(^{1}) Please indicate the key financial information for the number of years for which the relevant information requirement applies pursuant to Delegated Regulation 2019/980.