Related provisions for BIPRU 8.5.10

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SYSC 19C.3.26GRP
(1) Performance measures based primarily on revenues or turnover are unlikely to pay sufficient regard to the quality of business undertaken or services provided. Profits are a better measure provided they are adjusted for risk, including future risks not adequately captured by accounting profits.(2) Management accounts should provide profit data at such levels within the firm's structure as to enable a firm to see as accurate a picture of contributions of relevant staff to a
PERG 8.4.14GRP
Encouraging (or discouraging) statements may be made by a company director. These will typically be made in reports or accounts or at a presentation or road show or during a briefing of analysts. Alternatively, such statements may be made on the company’s behalf by its public relations adviser. Statements of fact about a company’s performance or activities will not, themselves, be inducements to engage in investment activity even if they may lead persons to decide to buy or sell