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.

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