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 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

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)

Table 2 Balance sheet for credit institutions

Year

Year -1

Year -2

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