IFPRU 9.1 Application and Purpose


IFPRU 9.1.1R


IFPRU 9.1.2G

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

Public disclosure on return of assets

IFPRU 9.1.3R

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]