(3)In order to provide prospective buyers with all necessary information to make an informed decision, credit institutions should use transaction data templates for transfers of non-performing credit agreements, including transfers to other credit institutions. The data templates should be proportionate to the nature and size of credits and credit portfolios. For that reason, that obligation should apply to transfers of non-performing credit agreements only and should not encompass complex transactions where non-performing credit agreements are included as a part of such a transaction. Credit institutions should not use such templates in the case of complex transactions, when selling or transferring other types of contracts, including credit default swaps, total return swaps and other derivative contracts, insurance contracts and sub-participation contracts in relation to non-performing credit agreements, or for transfers of non-performing credit agreements pursuant to such contracts.