Following completion of, and taking into account, work at international level, the reports referred to in paragraph 1 shall also identify material risks related to the use of SFTs by credit institutions and listed companies and analyse the appropriateness of providing for additional disclosure by those entities in their periodical reports.
Tar éis obair ar an leibhéal idirnáisiúnta a thabhairt chun críche agus a chur san áireamh, sainaithneofar sna tuarascálacha dá dtagraítear i mír 1 rioscaí ábhartha maidir le hIMUanna a bheith in úsáid ag institiúidí creidmheasa agus ag cuideachtaí liostaithe agus déanfar anailís iontu ar a oiriúnaí a bheadh sé a fhoráil go ndéanfadh na heintitis sin nochtadh breise ina gcuid tuarascálacha tráthrialta.