- — 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) |