For the sake of clarity, the rules for banks and investment firms have been combined in a single decree. The disclosure requirements apply to all banks and investment firms having their registered office in the Netherlands.
Decree on implementing disclosure requirements under the Capital Requirements Directive
- Relevant for:
- ban, if, in
- 29 september 2014
The purpose of this decree is to implement Articles 89 and 90 of the Capital Requirements Directive (CRD IV). Under Article 89, banks and investment firms must publicly disclose on an annual basis information about their activities, value, number of employees, profits or loss and taxes, specified for each of the countries in which they operate. Under Article 90 of the directive, banks and investment firms must include the returns achieved on assets in their annual report.
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