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    2015-09-01

IFPRU 9.1 Application and Purpose

Application

IFPRU 9.1.1 R RP

IFPRU 9 applies to an IFPRU investment firm.

Purpose

IFPRU 9.1.2 G RP

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

Public disclosure on return of assets

IFPRU 9.1.3 R RP

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]