Investment firms which offer financial instruments issued that are by themselves or other group entities to their clients and that are included in the calculation of prudential requirements specified in Regulation (EU) No 575/2013 of the European Parliament and of the Council (
10
), Directive 2013/36/EU of the European Parliament and of the Council (
11
) or Directive 2014/59/EU of the European Parliament and of the Council (
12
), shall provide those clients with additional information explaining the differences between the financial instrument and bank deposits in terms of yield, risk, liquidity and any protection provided in accordance with Directive 2014/49/EU of the European Parliament and of the Council (
13
).