1. Investment firms that do not meet the conditions for qualifying as small and non-interconnected investment firms set out in Article 12(1) shall publicly disclose the information specified in this Part on the same date as they publish their annual financial statements.
2. Investment firms that meet the conditions for qualifying as small and non-interconnected investment firms set out in Article 12(1) which issue Additional Tier 1 instruments shall publicly disclose the information set out in Articles 47, 49 and 50 on the same date as they publish their annual financial statements.
3. Where an investment firm no longer meets all the conditions for qualifying as a small and non-interconnected investment firm set out in Article 12(1), it shall publicly disclose the information set out in this Part as of the financial year following the financial year in which it ceased to meet those conditions.
4. Investment firms may determine the appropriate medium and location to comply effectively w
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