10.1In addition to the requirements set out within Central Bank’s Risk Management Standards (153/2018) regarding disclosures, IBs must make appropriate and timely disclosure of information to Investment Account Holders. The disclosure should include information related to Profit Equalization Reserves and Investment Risk Reserves, if applicable, so that the investors are able to assess the potential risks and rewards of their investments and to protect their own interests in their decision-making process. Applicable international financial reporting standards must be used for this purpose.