1. The risk management objectives and policies of the credit institution shall be disclosed for each separate category of risk, including the risks referred to under points 1 to 14. These disclosures shall include:
(a) the strategies and processes to manage those risks;
(b) the structure and organisation of the relevant risk management function or other appropriate arrangements;
(c) the scope and nature of risk reporting and measurement systems; and
(d) the policies for hedging and mitigating risk, and the strategies and processes for monitoring the continuing effectiveness of hedges and mitigants.
2. The following information shall be disclosed regarding the scope of application of the requirements of this Directive:
(a) the name of the credit institution to which the requirements of this Directive apply;
(b) an outline of the differences in the basis of consolidation for accounting and prudential purposes, with a brief description of the entities that are:
(i) fully consolidated;
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