Institutions shall disclose the following information on crypto-assets and crypto-asset services as well as any other activities related to crypto-assets:
(a)
the direct and indirect exposure amounts in relation to crypto-assets, including the gross long and short components of net exposures;
(b)
the total risk exposure amount for operational risk;
(c)
the accounting classification for crypto-asset exposures;
(d)
a description of the business activities related to crypto-assets and their impact on the risk profile of the institution;
(e)
a specific description of their risk management policies related to crypto-asset exposures and crypto-asset services.
For the purposes of the first subparagraph, point (d), of this paragraph, institutions shall provide more detailed information on material business activities, including on the issuance of significant asset-referenced tokens and of significant e-money tokens and on the provision of crypto-asset services under Articles 60 and 61 of Regulation (EU) 2023/1114.