eba.europa.eu/sites/default/files/documents/10180/456620/fea31c85-639d-4738-a2d1-c306e3a15f99/EBA%20CP%202013%2040%20%28CP%20on%20draft%20Guidelines%20on%20the%20discount%20factor%20for%20variable%20remuneration%29.pdf
EBA/CP/2013/40
Referral from Article 450 CRR