Article 12
Disclosure of key metrics and internal loss-absorbing capacity by entities that are not themselves resolution entities
1.
Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:
(a)
disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013;
(b)
disclosures required in accordance with point (h) of Article 447 of Regulation (EU) No 575/2013;
(c)
disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU;
(d)
disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.
2.
Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:
(a)
disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU;
(b)
disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.