ANNEX IVSupplementary provisions
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 ( 1 ) 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 ( 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) ( 1 ) Please indicate the key financial information for the number of years for which the relevant information requirement applies pursuant to Delegated Regulation 2019/980. ( 2 ) Please indicate the key financial information for the number of years for which the relevant information requirement applies pursuant to Delegated Regulation 2019/980.