Institutions shall disclose the following information regarding the scope of application of the requirements of this Regulation in accordance with Directive 2013/36/EU:
the name of the institution to which the requirements of this Regulation apply;
an outline of the differences in the basis of consolidation for accounting and prudential purposes, with a brief description of the entities therein, explaining whether they are:
fully consolidated;
proportionally consolidated;
deducted from own funds;
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 required in all subsidiaries not included in the consolidation, and the name or names of such subsidiaries;
if applicable, the circumstance of making use of the provisions laid down in Articles 7 and 9.