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Preamble
Recitals 107
Title I - SUBJECT MATTER, SCOPE AND DEFINITIONS (Article 1-3) 3
Title II - COMPETENT AUTHORITIES (Article 4-7) 4
Title III - REQUIREMENTS FOR ACCESS TO THE ACTIVITY OF CREDIT INSTITUTIONS (Article 8-27) 20
Title IV - INITIAL CAPITAL OF INVESTMENT FIRMS (Article 28-32) 5
Title V - PROVISIONS CONCERNING THE FREEDOM OF ESTABLISHMENT AND THE FREEDOM TO PROVIDE SERVICES (Article 33-46) 14
Title VI - RELATIONS WITH THIRD COUNTRIES (Article 47-48) 2
Title VII - PRUDENTIAL SUPERVISION (Article 49-142) 95
- Chapter 1 - Principles of prudential supervision (Article 49-72) 25
- Chapter 2 - Review Processes (Article 73-110) 38
  - Section I - Internal capital adequacy assessment process (Article 73) 1
  - Section II - Arrangements, processes and mechanisms of institutions (Article 74-96) 23
    
    Subsection 1 - General principles (Article 74-75) 2
    
    Subsection 2 - Technical criteria concerning the organisation and treatment of risks (Article 76-87) 12
    
    Subsection 3 - Governance (Article 88-96) 9
    
    Article 88 - Governance arrangements
    
    Article 89 - Country-by-country reporting
    
    Article 90 - Public disclosure of return on assets
    
    Article 91 - Management body
    
    Article 92 - Remuneration policies
    
    Article 93 - Institutions that benefit from government intervention
    
    Article 94 - Variable elements of remuneration
    
    Article 95 - Remuneration Committee
    
    Article 96 - Maintenance of a website on corporate governance and remuneration
  - Section III - Supervisory review and evaluation process (Article 97-101) 5
  - Section IV - Supervisory measures and powers (Article 102-107) 6
  - Section V - Level of application (Article 108-110) 3
- Chapter 3 - Supervision on a consolidated basis (Article 111-127) 17
- Chapter 4 - Capital Buffers (Article 128-142) 15
Title VIII - DISCLOSURE BY COMPETENT AUTHORITIES (Article 143-144) 2
Title IX - DELEGATED AND IMPLEMENTING ACTS (Article 145-149) 5
Title X - AMENDMENTS OF DIRECTIVE 2002/87/EC (Article 150) 1
Title XI - TRANSITIONAL AND FINAL PROVISIONS (Article 151-165) 15
Annexes 2
- Annex I - LIST OF ACTIVITIES SUBJECT TO MUTUAL RECOGNITION
- Annex II
Amending acts 12

Article 90 - Public disclosure of return on assets

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Article 90

Public disclosure of return on assets

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Institutions shall disclose in their annual report among the key indicators their return on assets, calculated as their net profit divided by their total balance sheet.

Official text · consolidated version 20/03/2014 (no longer in force) Open full page ↗