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Article R533-2-2 of the French Monetary and Financial Code

Investment firms, other than portfolio management companies, publish in their annual report the return on their assets, calculated by dividing their net profit by their balance sheet total.

Original in French 🇫🇷
Article R533-2-2

Les entreprises d’investissement, autres que les sociétés de gestion de portefeuille, publient dans leur rapport annuel le rendement de leurs actifs, calculé en divisant leur bénéfice net par le total de leur bilan.

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