eba.europa.eu/sites/default/documents/files/documents/10180/1597002/fe1db887-c6dc-4777-89c1-4f243584cafd/Final%20draft%20RTS%20on%20the%20materiality%20threshold%20for%20credit%20obligations%20%28EBA-RTS-2016-06%29.pdf
EBA/RTS/2016/06
Referral from Article 178 CRR