Article 6 7.

As an exception to paragraphs 2 and 4, significant credit institutions which are not part of a significant supervised group shall report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in template 40.2 in Annexes III and IV to ►M3  Implementing Regulation (EU) 2021/451 ◄ only if they prepare consolidated financial statements.