Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

Article 1 Form of disclosure

Each institution that is a party to a group financial support agreement entered into pursuant to the law of the United Kingdom (or any part of it) implementing Article 19 of Directive 2014/59/EU which was relied upon immediately before IP completion day for that implementation, shall make disclosures in accordance with Article 2 of this Regulation on its website in a form that ensures accessibility to the public.

To the extent the institution discloses financial statements of the group the disclosure shall be made in the same form as established for the non-quantitative information included in the financial statements.