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 |
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*Net premiums |
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*Net benefits and claims |
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*Earnings before tax |
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*Operating profit (distinguishing between life and non-life insurance) |
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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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#Year on year revenue growth (net premiums) |
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#Earnings per share (for equity issuers only) |
Table 2 Balance sheet for insurance companies
Year |
Year -1 |
Year -2 |
Interim |
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*Investments including financial assets related to unit linked contracts |
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*Total assets |
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*Insurance contract liabilities |
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*Financial liabilities |
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*Total liabilities |
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*Total equity |
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#Solvency Cover Ratio (Solvency II ratio – SII ratio) or other relevant other relevant prudential capital requirement ratio depending on the issuance |
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#Loss ratio |
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#Combined ratio (claims + expenses/premiums for the period) |