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Is there a fixed date that firms’ contextualisation metrics should relate to, or can firms use an average of the period?

April 26, 2017average contextualisation firms fixed metrics period relate

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Is there a fixed date that firms’ contextualisation metrics should relate to, or can firms use an average of the period?

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For the metrics recommended at DISP 1 Annex 1A, the metrics should be based on the most recent returns they have provided to us. Otherwise, firms can choose whether to use metrics based on the beginning of the reporting period, the end of the period, a date within the reporting period, or an average of the period. The onus is on the firm to ensure its contextualisation metrics are informative and not misleading.