1. Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the disclosures on maturity profile and ranking in normal insolvency proceedings set out in points (a) and (b) of Article 437a of Regulation (EU) No 575/2013 and point (b) of Article 45i(3) of Directive 2014/59/EU, in accordance with the template EU TLAC2a of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.
2. Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the disclosures on the maturity profile and ranking in normal insolvency proceedings set out in point (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC2b of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation. Entities referred to in the first subparagraph of this paragraph may choose to use template EU TLAC2a instead of EU TLAC2b to disclose information on the maturity profile and ranking in normal insolvency proceedings required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.