1.   Institutions shall disclose the information referred to in Article 435(1), points (a), (b), (d) and (f), and in Article 442 of Regulation (EU) No 575/2013 as specified in Section 8 – ‘Disclosure of credit risk quality’ in Annex I.

2.   Large institutions that have a ratio between the gross carrying amount of loans and advances that fall under Article 47a(3) of Regulation (EU) No 575/2013 and the total gross carrying amount of loans and advances that fall under Article 47a(1) of that Regulation equal to or higher than 5 % shall, in addition to the information referred to in paragraph 1, disclose additional information to comply with Article 442, points (c) and (f), of that Regulation. Those institutions shall disclose that information on an annual basis.

3.   For the purposes of paragraph 2, institutions shall exclude loans and advances classified as held for sale, cash balances at central banks, and other demand deposits both from the denominator and the numerator of the ratio.

4.   Institutions shall commence disclosure in accordance with paragraph 2 where they have reached or exceeded the 5 % threshold referred to in that paragraph in two consecutive quarters during the four quarters prior to the reference date of the disclosure. For the reference date of the first disclosure, institutions shall disclose the information concerned by using the templates referred to in that paragraph where they exceed the 5 % threshold on that disclosure reference date.

5.   Institutions shall no longer be obliged to disclose in accordance with paragraph 2 where they have fallen below the 5 % threshold on three consecutive quarters during the four quarters prior to the disclosure reference date.