1.   Member States shall require investment firms that have a branch or subsidiary that is a financial institution as defined in point (26) of Article 4(1) of Regulation (EU) No 575/2013 in a Member State or in a third country other than that in which the authorisation of the investment firm was granted to disclose the following information by Member State and third country on an annual basis:

(a)	the name, nature of activities and location of any subsidiaries and branches;

(b)

turnover;

(c)	the number of employees on a full time equivalent basis;

(d)	profit or loss before tax;

(e)	tax on profit or loss;

(f)	the public subsidies received.

2.   The information referred to in paragraph 1 of this Article shall be audited in accordance with Directive 2006/43/EC and, where possible, shall be annexed to the annual financial statements or, where applicable, to the consolidated financial statements of that investment firm.