(1) Institutions and relevant FCA investment firms shall publish information in accordance with paragraphs (2) to (7) on or before 31st December 2015 and on or before 31st December each year thereafter.

(2) The information shall be published in accordance with accepted accounting standards on a consolidated basis for each country in which the institution or relevant FCA investment firm has a subsidiary or branch, or both.

(3) The information shall relate to the period of account for the institution or relevant FCA investment firm ending immediately prior to the date of publication.

(4) The information in relation to the institution or relevant FCA investment firm is -

(a) the name, nature of activities and geographical location of the institution or relevant FCA investment firm and any subsidiaries and branches;

(b) turnover;

(c) the average number of employees on a full time equivalent basis;

(d) profit or loss before tax;