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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.


Status: This chapter was amended on 31 December 2020 as a result of Brexit. However, it is subject to the FCA Prudential Transitional Direction , which means that firms should not comply with these provisions yet. Instead, firms must follow this link and continue to comply with pre-IP completion day requirements https://www.handbook.fca.org.uk/handbook?date=31-12-2020&timeline=True (unless specified otherwise in the Direction). To see a full list of Handbook modules affected, please see Section B of the Annex to the Direction.


You are viewing the version of the document as on 2016-10-03.

Status: In this content, we have included all amendments made by EU exit-related instruments up to end September 2020. There will be more amendments to be made later this year, further to the September QCP.

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]