1.   Entities identified as resolution entities that are a G-SII or part of a G-SII shall make the disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013 and the disclosure on the composition of own funds and eligible liabilities required in point (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC1 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

2.   Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosure on the composition of own funds and eligible liabilities required in accordance with (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC1 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.