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.


  • — 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 -1

Year -2


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 -1

Year -2


*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)