- — 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 |