ANNEX III CREDIT INSTITUTIONS (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 credit institutions
Year |
Year -1 |
Year -2 |
Interim |
Comparative interim from same period in prior year |
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*Net interest income (or equivalent) |
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*Net fee and commission income |
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*Net impairment loss on financial assets |
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*Net trading income |
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*Measure of financial performance used by the issuer in the financial statements such as operating profit |
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*Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent) |
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#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") |
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*Total assets |
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*Senior debt |
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*Subordinated debt |
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*Loans and receivables from customers (net) |
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*Deposits from customers |
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*Total equity |
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#Non performing loans (based on net carrying amount)/Loans and receivables) |
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#Common Equity Tier 1 capital (CET1) ratio or other relevant prudential capital adequacy ratio depending on the issuance |
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#Total Capital Ratio |
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#Leverage Ratio calculated under applicable regulatory framework |