2.

The following information shall be disclosed regarding the scope of application of the requirements of this Directive: the name of the credit institution to which the requirements of this Directive apply; an outline of the differences in the basis of consolidation for accounting and prudential purposes, with a brief description of the entities that are: fully consolidated; proportionally consolidated; deducted from own funds; or neither consolidated nor deducted; 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; the aggregate amount by which the actual own funds are less than the required minimum in all subsidiaries not included in the consolidation, and the name or names of such subsidiaries; and if applicable, the circumstance of making use of the provisions laid down in Articles 69 and 70.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.