(1) If a designated mortgage credit institution has a parent entity, the entity shall include the following information in its annual consolidated financial statement or in a document accompanying the statement -
(a) the name of the institution and any other particulars required by the regulations with respect to the institution,
(b) the total amounts of principal outstanding in respect of the mortgage covered securities issued by the institution,
(c) the total amounts of principal outstanding in respect of the mortgage credit assets and substitution assets comprised in the cover assets pool that relates to those securities,
(d) any other particulars prescribed by the regulations for the purposes of this subsection.
(2) A designated mortgage credit institution shall include the following information in its annual financial statement, or in a document accompanying the statement, in respect of mortgage credit assets that are recorded in the institution's register of mortgage covered secu
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