1. 1. Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:
(a)((a)) disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013;
(b)((b)) disclosures required in accordance with point (h) of Article 447 of Regulation (EU) No 575/2013;
(c)((c)) disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU;
(d)((d)) disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.
2. 2. Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:
(a)((a)) disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU;
(b)((b)) disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.