[X1PART EIGHT U.K. DISCLOSURE BY INSTITUTIONS

TITLE II U.K. TECHNICAL CRITERIA ON TRANSPARENCY AND DISCLOSURE

Article 436 U.K. Scope of application

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

(a)

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

(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:

(i)

fully consolidated;

(ii)

proportionally consolidated;

(iii)

deducted from own funds;

(iv)

neither consolidated nor deducted;

(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;

(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;

(e)

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

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