(1) In addition to the particulars to be given under Articles 435 to 455 of Regulation (EU) No 575/2013, as amended from time to time, the group's legal and organisational structure and its principles of proper management must be presented. CRR credit institutions must, further, include the following particulars in an annex to the annual financial statements within the meaning of section 26(1), second sentence, on a consolidated basis, broken down by member states of the European Union and third countries in which the institutions have branches, have them audited by an auditor in accordance with section 340k of the Commercial Code, and disclose them:
1. the company names, the type of activities, and the geographic location of the branches,
2. turnover,
3. the number of employees in full-time equivalents,
4. profit or loss before tax,
5. tax on profit or loss,
6. public subsidies received. Where the CRR credit institution is included in the consolidated financial statements of another parent undertaking with its registered office in a member state of the European Union or in a state party to the Agreement on the European Economic Area that is subject to the requirements of Directive 2013/36/EU, it need not give the particulars under the second sentence. In their annual report, CRR credit institutions disclose their return on assets, calculated as net profit divided by total balance-sheet assets. Global systemically important institutions authorised in Germany are required to transmit the particulars named in the second sentence, points 4 to 6, to the European Commission on a confidential basis by 1 July 2014. Further details of the requirements in the second to fifth sentences are governed by the statutory instrument under section 10(1), first sentence, point 10.
(2) Where an institution fails to comply, in cases other than those named in Article 432 of Regulation (EU) No 575/2013, with its disclosure duties, or complies incorrectly, incompletely, or not in time, the supervisory authority may, in the individual case, issue orders that are suitable and necessary to bring about the proper disclosure of the information. The supervisory authority may determine points in time and places for publication that deviate from Articles 433 to 434 of Regulation (EU) No 575/2013, or may require the disclosure of additional information. The supervisory authority may set deadlines, for institutions that are not small and non-complex institutions within the meaning of Article 4(1), first subparagraph, point 145, of Regulation (EU) No 575/2013, for transmitting information to be published to the European Banking Authority for its centralised disclosures.
5d.
Special duties in qualified crypto custody