The scope of the regulation described in Article 6 mismatches what is presented as an option in the Annex I, Part 2 of the same regulation

Do financial entities must include non-financial entities within the same group in the Register of Information? If not, why is there an option to do so?

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?