The Credit Institutions Act § 92 sets the requirements for disclosure of information by credit institutions and branches of foreign credit institutions.
Title VIII of Regulation (EU) No 575/2013 of the European Parliament and of the Council also sets the general principles for disclosing information, technical criteria for transparency and disclosure, and the eligibility criteria for the use of certain instruments and methodologies.
Further guidelines for the disclosure of information can be found on the European Banking Authority website.