Commission Implementing Regulation (EU) 2024/2956 of 29 November 2024 Article 6 "Scope of the register of information at sub-consolidated and consolidated level" clearly states that "A register of information maintained and updated at sub-consolidated and consolidated levels shall include all financial entities and ICT intra-group service providers, which are part of the sub-group and group" which implies that non-financial entities and ICT-unrelated entities within the same group should not be included in the scope of the Registers of Information.

However, Annex I Part 2 "Instructions to complete template B_01.02 —List of financial entities within the scope of the register of information" of the same regulation gives an option to select type of financial entity "24. non-financial entity: other" in column code B_01.02.0040.

Which causes confusion - if there is no need to include non-financial entities in the scope of the Register of Information, why is there an option to select it?