(3)The templates and tables used for disclosure should convey sufficiently comprehensive and comparable information, thus enabling users of that information to assess the risk profiles of institutions and their degree of compliance with Regulation (EU) No 575/2013. However, in order to take into account the principle of proportionality, the disclosure formats, templates and tables should take into account the differences in size and complexity between institutions, which give rise to different levels and types of risks, by including additional thresholds for extended disclosures.