1. 1. Institutions shall disclose the information referred to in Article 448(1), points (a) to (g), of Regulation (EU) No 575/2013 as specified in Section 18 – ‘Disclosure of interest rate risk of non-trading book activities’ in Annex I.
2. 2. Institutions that disclose information in accordance with paragraph 1 for the first time shall not be obliged to disclose that information relating to the previous reference date.