EBU Single Rulebook Q&A 23 October 2020 2020_5581 Characteristics of the guarantee for the purposes of iMREL waiver

In Article 45f(3) of Directive 2014/59/EU (BRRD), do the "commitments " mentioned refer only to commitments of the subsidiary entered into with external creditors or do they also include intra-group commitments other than those entered into with the guarantor?

Please also specify whether the shareholders should be excluded. Is there any other meaning to this term in the resolution framework?