ANNEX IV INSURANCE COMPANIES (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 insurance companies

Year

Year -1

Year -2

Interim

Comparative interim from same period in prior year

*Net premiums

*Net benefits and claims

*Earnings before tax

*Operating profit (distinguishing between life and non-life insurance)

*Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent)

#Year on year revenue growth (net premiums)

#Earnings per share (for equity issuers only)

Table 2 Balance sheet for insurance companies

Year

Year -1

Year -2

Interim

*Investments including financial assets related to unit linked contracts

*Total assets

*Insurance contract liabilities

*Financial liabilities

*Total liabilities

*Total equity

#Solvency Cover Ratio (Solvency II ratio – SII ratio) or other relevant other relevant prudential capital requirement ratio depending on the issuance

#Loss ratio

#Combined ratio (claims + expenses/premiums for the period)