eba.europa.eu/sites/default/files/documents/10180/1772789/526b90d2-690a-44b7-9c34-f9cae52248ae/EBA%20Opinion%20on%20transitional%20arrangements%20and%20credit%20risk%20adjustments%20due%20to%20the%20introduction%20of%20IFRS%209%20%28EBA-Op-2017-02%29.pdf
EBA/OP/2017/02
Referral from Article 473a CRR