I.-Investment firms and investment holding companies with a branch or subsidiary that is a financial institution within the meaning of Article 4(1), point 26 of Regulation (EU) No 575/2013 in a Member State or in a third country other than the one in which they have been granted authorisation shall publish once a year, in the notes to their annual accounts or, where applicable, to their consolidated annual accounts or in their management report, the following information, included in the scope of consolidation defined in Articles L. 233-16 et seq. 233-16 et seq. of the French Commercial Code, for each country or territory:
1° Name of branches, nature of business and geographical location;
2° Net banking income and sales;
3° Full-time equivalent employees;
4° Profit or loss before tax;
5° Amount of income tax payable by the branches, distinguishing between current and deferred tax;
6° Public subsidies received.
For the information mentioned in 2° to 6°, the data is aggregated at the level of these States or territories.
The Autorité de contrôle prudentiel et de résolution ensures compliance with the aforementioned disclosure requirements.
This information is kept available to the public for a period of five years. The statutory auditors certify that this information is accurate and consistent with the financial statements.