1. Article 43(1) of Directive 78/660/EEC shall apply, subject to Article 37 of this Directive and to the following provisions.
2. In addition to the information required under Article 43(1)(5) of Directive 78/660/EEC, credit institutions shall disclose the following information relating to Liabilities item 8 (Subordinated liabilities):
(a) in respect of each borrowing which exceeds 10% of the total amount of the subordinated liabilities:
(i) the amount of the borrowing, the currency in which it is denominated, the rate of interest and the maturity date or the fact that it is a perpetual issue;
(ii) whether there are any circumstances in which early repayment is required;
(iii) the terms of the subordination, the existence of any provisions to convert the subordinated liability into capital or some other form of liability and the terms of any such provisions.
(b) an overall indication of the rules governing other borrowings.
(a) In place of the information required under Article 43(1
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