(9)The obligation to report and disclose information on TLAC laid down in point (b) of Article 430(1), Article 437a and point (h) of Article 447 of Regulation (EU) No 575/2013 has applied since 27 June 2019, in accordance with the second subparagraph of Article 3(3) of Regulation (EU) 2019/876. Consequently, once this Regulation enters into force, G-SIIs and material subsidiaries of non-EU G-SIIs should immediately disclose information on TLAC using the templates and following the instructions laid down in this Regulation. In contrast, reporting on the TLAC requirement in accordance with this Regulation should start to apply only from 28 June 2021, to provide institutions and competent authorities with sufficient time to implement the relevant requirements.