ANNEX IV
INSURANCE COMPANIES (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 insurance companies
Year | Year -1 | Year -2 (1) | Interim | Comparative interim from same period in prior year | |
*Net premiums | |||||
*Net benefits and claims | |||||
*Earnings before tax | |||||
*Operating profit (distinguishing between life and non-life insurance) | |||||
*Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent) | |||||
#Year on year revenue growth (net premiums) | |||||
#Earnings per share (for equity issuers only) |
Table 2
Balance sheet for insurance companies
Year | Year -1 | Year -2 (2) | Interim | |
*Investments including financial assets related to unit linked contracts | ||||
*Total assets | ||||
*Insurance contract liabilities | ||||
*Financial liabilities | ||||
*Total liabilities | ||||
*Total equity | ||||
#Solvency Cover Ratio (Solvency II ratio — SII ratio) or other relevant other relevant prudential capital requirement ratio depending on the issuance | ||||
#Loss ratio | ||||
#Combined ratio (claims + expenses/premiums for the period) |
(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.
(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.