(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:

(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.