(3)Entities subject to the requirements set out in Article 92a or Article 92b of Regulation (EU) No 575/2013 (‘TLAC requirement’) or the requirement set out in Article 45 of Directive 2014/59/EU (‘MREL’) may, with the prior permission of their resolution authority, call, redeem, repay or repurchase eligible liabilities instruments in accordance with Article 78a of Regulation (EU) No 575/2013. Amounts covered by such a permission reduce the entities’ capacity to meet the MREL or the TLAC requirement. Therefore, it is necessary to specify how the impact of such a permission should be reflected in public disclosures and reporting to competent authorities and resolution authorities.