Institutions shall disclose the following information regarding the scope of application of the requirements of this Regulation in accordance with Directive 2013/36/EU:

1. (a)

   the name of the institution to which the requirements of this Regulation apply;

2. (b)

   an outline of the differences in the basis of consolidation for accounting and prudential purposes, with a brief description of the entities therein, explaining whether they are:

   1. (i)

      fully consolidated;

   2. (ii)

      proportionally consolidated;

   3. (iii)

      deducted from own funds;

   4. (iv)

      neither consolidated nor deducted;

3. (c)

   any current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities among the parent undertaking and its subsidiaries;

4. (d)

   the aggregate amount by which the actual own funds are less than required in all subsidiaries not included in the consolidation, and the name or names of such subsidiaries;

5. (e)

   if applicable, the circumstance of making use of the provisions laid down in Articles 7 and 9.