1. 1. Institutions shall disclose the information referred to in Article 435(1), points (a) to (d), Article 438, Article 445(1) and (2), Article 455(1), points (a) to (f), and Article 455(2) and (3), of Regulation (EU) No 575/2013 as specified in Section 15 – ‘Disclosure of market risk’ in Annex I.
2. 2. Until 31 December 2025,2026, institutions shall make the disclosures in accordance with Article 15 of Commission Implementing Regulation (EU) 2021/637 (^{11}).2021/637.
3. 3. At the first date of application of the use of the alternative approaches referred to in Article 325az of Regulation (EU) No 575/2013, institutions using the alternative internal model approach for market risk shall disclose the qualitative information referred to in Article 455(1), points (a) to (f), of Regulation (EU) No 575/2013 together with the quantitative information referred to in Article 455(2) of that Regulation.