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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

You are viewing the version of the document as on 2021-01-01.

Status: In this content, we have included all amendments made by EU exit-related instruments up to end September 2020. There will be more amendments to be made later this year, further to the September QCP.

ANNEX I 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

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