1.Small and non-complex institutions shall disclose the information referred to in the following provisions on an annual basis:
(a)
Article 435(1), points (a), (e) and (f);
(b)
Article 438, points (c), (d) and (da);
(c)
Article 442, points (c) and (d);
(d)
the key metrics referred to in Article 447;
(e)
Article 449a;
(f)
Article 449b;
(g)
Article 450(1), points (a) to (d), (h), (i) and (j).
2.By way of derogation from paragraph 1 of this Article, small and non-complex institutions that are non-listed institutions shall disclose the key metrics referred to in Article 447 and ESG risks referred to in Article 449a on an annual basis.