(1) Subject to paragraph (2), where the Bank has imposed a sanction, the Bank shall publish, in such form and manner as it thinks appropriate, the findings and such (if any) of the particulars specified below, as it considers appropriate:

(a) the name of the assessee concerned on whom a sanction has been imposed;

(b) details of the prescribed contravention in respect of which the sanction has been imposed;

(c) details of the sanction imposed;

(d) the grounds on which the finding is based.

(2) The Bank shall not publish the particulars referred to in paragraph (1) where the Bank considers that such publication would seriously jeopardise the financial markets or cause disproportionate damage to the parties involved.