Reset to Today

To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

Content Options:

Add to favourites

View Options:

More Resources:

External link Handbook Publications

You are viewing the version of the document as on 2021-06-02.

Timeline guidance

Alternative versions

  1. Point in time
    2021-06-02

IFPRU 9.1 Application and Purpose

Application

IFPRU 9.1.1RRP

IFPRU 9 applies to an IFPRU investment firm.

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]