Article 5 Disclosure of the amount of derecognised fiduciary items

Institutions shall disclose, where applicable, the amount of derecognised fiduciary items, as referred to in point (c) of Article 451(1) of Regulation (EU) No 575/2013, by completing and publishing row EU-24 of the template entitled "LRCom" set out in Annex I, in accordance with the instructions in Annex II.