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Decree on implementing disclosure requirements under the Capital Requirements Directive

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Published: 29 September 2014

Latest update: 17 August 2022

The purpose of this decree is to implement Articles 89 and 90 of the Capital Requirements Directive (CRD IV). Under Article 89 of the CRD IV, banks and investment firms within the meaning of the Investment Firms Directive (IFD) and investment firms under the Capital Requirements Regulation (CRR) must publicly disclose on an annual basis information about their activities, revenues, number of employees, profits or loss and taxes, specified for each of the countries in which they operate. Under Article 90 of the CRD IV, banks and investment firms within the meaning of the IFD and investment firms under the CRR must disclose in their annual report the realised return on assets.

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.

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