• — 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 -1

Year -2


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 -1

Year -2


#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