; and (ii) implemented a comparable exemption from its export controls for the United States. (B) Matters to be included (i) Requirements met If the President makes the determination that Australia or the United Kingdom meets the comparability standards of clauses (i) and (ii) of subparagraph (A), the justification required by such subparagraph shall include an assessment of how the country satisfied the specific elements described in such clauses. (ii) Requirements not met If the President makes a determination that Australia or the United Kingdom does not meet the comparability standards of clauses (i) and (ii) of subparagraph (A), the justification required by such subparagraph shall include, as applicable— (I) the specific elements of either such clause (i) or (ii) that were determined not to meet the comparability standards; (II) the specific actions the country needs to take in order to meet the comparability standards