IFPRU 9.1 Application and Purpose

Application

IFPRU 9.1.1RRP

Purpose

IFPRU 9.1.2GRP

This chapter implements article 90 (Public disclosure on return on assets) of CRD.

Public disclosure on return of assets

IFPRU 9.1.3RRP

A firm must disclose in its annual report and accounts among the key indicators their return on assets, calculated as their net profit divided by their total balance sheet.

[Note: article 90 of CRD]