Article sets the composition and limits of the requirement referred to in Article 45(1). For a resolution entity that is a G‑SII, the requirement comprises the requirements in Articles 92a and 494 of Regulation (EU) No 575/2013 and any additional own funds and eligible liabilities requirement determined by the resolution authority under paragraph 3. For a Union material subsidiary of a non‑EU G‑SII, the requirement comprises Articles 92b and 494 and any additional requirement determined under paragraph 3, which must be met using own funds and liabilities that satisfy Articles 45f and 89(2). The resolution authority may impose such additional requirement only where the point (a) requirement is insufficient to meet Article 45c and solely to the extent necessary to fulfil Article 45c.

Where more than one entity of the same G‑SII are resolution entities or would be resolution entities if established in the Union, relevant resolution authorities shall calculate the amount referred to in paragraph 3 for each such entity and for the Union parent undertaking as if it were the sole resolution entity. Any decision to impose an additional requirement under paragraph 1(b) or paragraph 2(b) must state the reasons, include a full assessment of the elements in paragraph 3, and be reviewed without undue delay to reflect changes in the level of the requirement referred to in Article 104a of Directive 2013/36/EU applicable to the resolution group or the Union material subsidiary of a non‑EU G‑SII.