2. A decision to take or not to take resolution action in relation to an entity as referred to in Article 1(1), points (a) to (e), shall contain the reasons for that decision.
Where a decision to take a resolution action is taken, the decision shall also include the following information: the resolution action, and, where appropriate, the determination to apply for winding-up, the appointment of an administrator or any other measure under applicable normal insolvency proceedings or other resolution measures, subject to Article 26(7), under national law.