2019R0979_EN.VI

ANNEX VI - CLOSED END FUNDS

Info

🔗 Back to Summary. 🇫🇷 French Version: 2019R0979_FR.VI. Back to Summary of LVL1. Link to the PDF. Direct link to EUR-LEX.

Article V – SPECIAL PURPOSE VEHICLES (‘SPVS’) ISSUING ASSET BACKED SECURITIES ⬅️ | ➡️ Article VII – MACHINE-READABLE DATA TO BE PROVIDED TO ESMA

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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.

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An entry which is marked with ‘#’ denotes that if this information appears elsewhere in the prospectus, it is mandatory.

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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

Additional information relevant to closed end funds

Share Class

Total NAV

No. of shares/units

~NAV/share or Market price/share/unit

historical performance of the fund

A

XXX

XX

X

Overall Total

Overall Total

Table 2

Income statement for closed end funds

Year

Year -1

Year -2

Interim

Comparative interim from same period in prior year

*Total net Income/Net investment Income or total income before operating expenses

*Net Profit/(Loss)

*Performance fee (accrued/paid)

*Investment management fee (accrued/paid)

*Any other material fees (accrued/paid) to service providers

earnings per share

Table 3

Balance sheet for closed end funds

Year

Year -1

Year -2

Interim

*Total Net Assets

leverage ratio# Table 1 in anx_I

	Year	Year -1	Year -2	Interim	Comparative interim from same period in prior year
*Total revenue
*Operating profit/loss or another similar measure of financial performance used by the issuer in the financial statements
*Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent)
year on year revenue growth
operating profit margin
net profit margin
earnings per share

Table 2 in anx_I

	Year	Year -1	Year -2	Interim
*Total assets
*Total equity
net financial debt (long term debt plus short term debt minus cash)

Table 3 in anx_I

	Year	Year -1	Year -2	Interim	Comparative interim from same period in prior year
*Relevant net Cash flows from operating activities and/or cash flows from investing activities and/or cash from financing activities

Table 1 in anx_II

	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 in anx_II

	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 in anx_II

	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

Table 1 in anx_III

	Year	Year -1	Year -2(1)	Interim	Comparative interim from same period in prior year
*Net interest income (or equivalent)
*Net fee and commission income
*Net impairment loss on financial assets
*Net trading income
*Measure of financial performance used by the issuer in the financial statements such as operating profit
*Net profit or loss (for consolidated financial statements net profit or loss attributable to equity holders of the parent)
earnings per share (for equity issuers only)
(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.

Table 2 in anx_III

	Year	Year -1	Year -2(1)	Interim	value as outcome from the most recent Supervisory Review and Evaluation Process (‘SREP’)
*Total assets
*Senior debt
*Subordinated debt
*Loans and receivables from customers (net)
*Deposits from customers
*Total equity
non performing loans (based on net carrying amount)/Loans and receivables)
common Equity Tier 1 capital (CET1) ratio or other relevant prudential capital adequacy ratio depending on the issuance
total Capital Ratio
leverage Ratio calculated under applicable regulatory framework
(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.

Table 1 in anx_IV

	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)
(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.

Table 2 in anx_IV

	Year	Year -1	Year -2(1)	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.

Table 1 in anx_V

	Year	Year -1
*Net profit or loss

Table 2 in anx_V

	Year	Year -1
*Total Assets
*Total Liabilities
*Financial Assets designated at fair value through profit or loss
*Derivative financial assets
*Non-financial assets if material to the entity’s business
*Financial Liabilities designated at fair value through profit or loss
*Derivative financial liabilities

Table 1 in anx_VI

Share Class	Total NAV	No. of shares/units	~NAV/share or Market price/share/unit	historical performance of the fund
A	XXX	XX	X
	Overall Total	Overall Total

Table 2 in anx_VI

	Year	Year -1	Year -2	Interim	Comparative interim from same period in prior year
*Total net Income/Net investment Income or total income before operating expenses
*Net Profit/(Loss)
*Performance fee (accrued/paid)
*Investment management fee (accrued/paid)
*Any other material fees (accrued/paid) to service providers
earnings per share

Table 3 in anx_VI

	Year	Year -1	Year -2	Interim
*Total Net Assets
leverage ratio

Table 1 in anx_VII

Number	Field	Content to be reported	Format and Standard to be used for reporting
1.	National identifier	Unique identifier of the uploaded record, assigned by the sending NCA	{ALPHANUM-50}
2.	Related national identifier	Unique identifier of the record to which the uploaded record relates, assigned by the sending NCANot reported in case the related national identifier is not applicable	{ALPHANUM-50}
3.	Sending Member State	Country code of the Member State which approved the uploaded record or with which the uploaded record was filed	{COUNTRYCODE_2}
4.	Receiving Member State(s)	Country code of the Member State(s) to which uploaded record is to be notified or communicatedWhen multiple Member States shall be communicated, field 4 shall be reported as many times as necessary	{COUNTRYCODE_2}
5.	Document type	The type of uploaded document(s)	Choice from list of predefined fields:— ‘BPFT’ — Base prospectus with final terms— ‘BPWO’ — Base prospectus without final terms— ‘STDA’ — Standalone prospectus— ‘REGN’ — Registration document— ‘URGN’ — Universal registration document— ‘SECN’ — Securities note— ‘FTWS’ — Final terms, including the summary of the individual issue annexed to them— ‘SMRY’ — Summary— ‘SUPP’ — Supplement— ‘SUMT’ — Translation of summary— ‘COAP’ — Certificate of Approval— ‘AMND’ — AmendmentWhen multiple documents shall be communicated, field [5] shall be reported as many times as necessary to describe each document composing the record
6.	Structure type	The format chosen for the prospectus	Choice from list of predefined fields:— ‘SNGL’ — Single document prospectus— ‘SPWS’ — Prospectus consisting of separate documents with summary— ‘SPWO’ — Prospectus consisting of separate documents without summary
7.	Approval or filing date	The date on which the uploaded record was approved or filed	{DATEFORMAT}
8.	Language	The EU language in which the uploaded record is drafted	{LANGUAGE}
9.	Offeror standardised name	Name and surname of the offeror in case the offeror is a natural personWhen multiple offerors shall be communicated, field [9] shall be reported as many times as necessary	{ALPHANUM-280}
10.	Guarantor standardised name	Name and surname of the guarantor in case the guarantor is a natural personWhen multiple guarantors shall be communicated, field [10] shall be reported as many times as necessary	{ALPHANUM-280}
11.	Issuer LEI	Legal Entity Identifier of the issuerWhen multiple issuers shall be communicated, field [11] shall be reported as many times as necessary	{LEI}
12.	Offeror LEI	Legal Entity Identifier of the offerorWhen multiple offerors shall be communicated, field [12] shall be reported as many times as necessary	{LEI}
13.	Guarantor LEI	Legal Entity Identifier of the guarantorWhen multiple guarantors shall be communicated, field [13] shall be reported as many times as necessary	{LEI}
14.	Offeror residency	Offeror’s residency in case the offeror is a natural personWhen multiple offerors shall be communicated, field [14] shall be reported as many times as necessary	{COUNTRYCODE_2}
15.	Guarantor residency	Guarantor’s residency in case the guarantor is a natural personWhen multiple guarantors shall be communicated, field [15] shall be reported as many times as necessary	{COUNTRYCODE_2}
16.	FISN	Financial Instrument Short Name of the securityThis field should be repeated for each ISIN	{FISN}
17.	ISIN	International Securities Identification Number	{ISIN}
18.	CFI	Classification of Financial Instrument codeThis field should be repeated for each ISIN	{CFI_CODE}
19.	Issuance currency	Code representing the currency in which the nominal or notional value is denominatedThis field should be repeated for each ISIN	{CURRENCYCODE_3}
20.	Denomination per unit	Nominal value or notional value per unit in the issuance currencyThis field should be repeated for each ISINField applicable to securities with defined denomination	{DECIMAL-18/5}
21.	Identifier or name of the underlying	ISIN code of the underlying security/index or name of the underlying security/index if an ISIN does not existWhen basket of securities, to be identified accordinglyField applicable to securities with defined underlying. This field should be repeated for each ISIN of such securities	For unique underlying:— In case of security or index with existing ISIN: {ISIN}— In case the index has no ISIN: {INDEX}— Otherwise: {ALPHANUM-50}For multiple underlyings (more than one): ‘BSKT’
22.	Maturity or expiry date	Date of maturity or expiry date of the security, when applicableThis field should be repeated for each ISINField applicable to securities with defined maturity	{DATEFORMAT}For perpetual debt securities field 22 should be populated with the value 9999-12-31.
23.	Volume offered	Number of securities offeredField applicable only to equityThis field should be repeated for each applicable ISIN	{INTEGER-18}Either as single value, range of values, maximum
24.	Price offered	Price per security offered, in monetary value. The currency of the price is the issuance currencyField applicable only to equityThis field should be repeated for each applicable ISIN	{DECIMAL-18/5}Either as single value, range of values, maximum‘PNDG’ in case the price offered is not available but pending‘NOAP’ in case the price offered is not applicable
25.	Consideration offered	Total amount offered, in monetary value of the issuance currencyThis field should be repeated for each ISIN	{DECIMAL-18/5}Either as single value, range of values, maximum‘PNDG’ in case the consideration offered is not available but pending‘NOAP’ in case the consideration offered is not applicable
26.	Type of security	Classification of categories of equity and non-equity securitiesThis field should be repeated for each ISIN	Choice from list of predefined fields:Equity— ‘SHRS’: Share— ‘UCEF’: Unit or share in closed end funds— ‘CVTS’: Convertible security— ‘►M1DPRS◄’: Depository receipt— ‘OTHR’: Other equityDebt— ‘DWLD’: Debt with denomination per unit of at least EUR 100 000— ‘DWHD’: Debt with denomination per unit of less than EUR 100 000— ‘DLRM’: Debt with denomination per unit of less than EUR 100 000 traded on a regulated market to which only qualified investors have access to‘ABSE’: ABS‘DERV’: Derivative security
27.	Type of offer/admission	Taxonomy according to PR and MiFID/MIFIR	Choice from list of predefined fields:— ‘IOWA’: Initial offer without admission to trading/listing— ‘SOWA’: Secondary offer without admission to trading/listing— ‘IRMT’: Initial admission to trading on regulated market— ‘IPTM’: Initial admission to trading on regulated market from previously being traded on MTF— ‘IMTF’: Initial admission to trading on MTF with offer to the public— ‘SIRM’: Secondary issuance on a regulated market or MTF
28.	Characteristics of the trading venue where the security is initially admitted to trading	Taxonomy according to PR and MiFID/MIFIR	Choice from list of predefined fields:— ‘RMKT’: RM open to all investors— ‘RMQI’: RM, or segment thereof, limited to qualified investors— ‘MSGM’: MTF which is a SME growth market— ‘MLTF’: MTF which is not a SME growth market
29.	Disclosure regime	The annex number in accordance with which the prospectus is drafted under the Commission Delegated Regulation (EU) []When multiple annexes shall be communicated, field 29 shall be reported as many times as necessary	{INTEGER-2} From 1 to [29]
30.	EU Growth prospectus category	Reason based on which an EU Growth prospectus has been used	Choice from list of predefined fields:— ‘S15A’: SME under PR Article 15(1)(a)— ‘I15B’: Issuer other than SME under PR Article 15(1)(b)— ‘I15C’: Issuer other than SME under PR Article 15(1)(c)— ‘O15D’: Offeror of securities under PR Article 15(1)(d)

Table 2 in anx_VII

Symbol	Data Type	Definition
{ALPHANUM-n}	Up to n alphanumerical characters	Free text field
{CFI_CODE}	6 characters	CFI code, as defined in ISO 10962
{COUNTRYCODE_2}	2 alphanumerical characters	2 letter country code, as defined by ISO 3166-1 alfa-2 country code
{DATEFORMAT}	Dates in the following format: YYYY-MM-DDDates shall be reported in UTC	ISO 8601 date format
{LANGUAGE}	2 letter code	ISO 639-1
{LEI}	20 alphanumerical characters	Legal entity identifier as defined in ISO 17442
{FISN}	35 alphanumerical characters with the following structure	FISN code, as defined in ISO 18774
{ISIN}	12 alphanumerical characters	ISIN code, as defined in ISO 6166
{CURRENCYCODE_3}	3 alphanumerical characters	3 letter currency code, as defined by ISO 4217 currency codes
{DECIMAL-n/m}	Decimal number of up to n digit in total, of which up to m digits can be fraction digits	Numerical fieldDecimal separator is ‘.’ (full stop)Values are rounded and not truncated
{INTEGER-n}	Integer number of up to n digits in total	Numerical field
{INDEX}	4 alphabetic characters	‘EONA’ — EONIA‘EONS’ — EONIA SWAP‘EURI’ — EURIBOR‘EUUS’ — EURODOLLAR‘EUCH’ — EuroSwiss‘GCFR’ — GCF REPO‘ISDA’ — ISDAFIX‘LIBI’ — LIBID‘LIBO’ — LIBOR‘MAAA’ — Muni AAA‘PFAN’ — Pfandbriefe‘TIBO’ — TIBOR‘STBO’ — STIBOR‘BBSW’ — BBSW‘JIBA’ — JIBAR‘BUBO’ — BUBOR‘CDOR’ — CDOR‘CIBO’ — CIBOR‘MOSP’ – MOSPRIM‘NIBO’ — NIBOR‘PRBO’ — PRIBOR‘TLBO’ — TELBOR‘WIBO’ — WIBOR‘TREA’ — Treasury‘SWAP’ — SWAP‘FUSW’ — Future SWA