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    2024-09-30

ANNEX II NON-FINANCIAL ENTITIES (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 non-equity securities

Year

Year -1

Interim

Comparative interim from same period in prior year

*Operating profit/loss or another similar measure of financial performance used by the issuer in the financial statements

Table 2 Balance sheet for non-equity securities

Year

Year -1

Interim

*Net financial debt (long term debt plus short term debt minus cash)

#Current ratio (current assets/current liabilities)

#Debt to equity ratio (total liabilities/total shareholder equity)

#Interest cover ratio (operating income/interest expense)

Table 3 Cash flow statement for non-equity securities

Year

Year -1

Interim

Comparative interim from same period in prior year

*Net Cash flows from operating activities

*Net Cash flows from financing activities

*Net Cash flow from investing activities