A requirement is introduced that undertakings must provide information about returns on assets in the annual report. Rules are also introduced that undertakings must provide information broken down into each country where the undertaking is established about turnover, average number of employees, profit/loss before tax, tax on earnings and state subsidies received. FI is also updating references to acts and regulations that have been repealed with references to the acts and regulations that replaced them. The amendments enter into force on 2 August 2014. Amendment 2014:18