ANNEX IISupplementary provisions
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