Info shared with Google when creating a new Google Account via Settings

When creating a new Google account on /e/OS (via Settings - Accounts) on a phone without simcard, what info is shared with Google?

this page has explainers: https://doc.e.foundation/calls_to_google_servers#google-account-management-not-by-default-on-eos-installation-microg

you can sign-in with a Google account, but unsure about creating a new one. Haven’t ever checked that path.