eba.europa.eu/sites/default/documents/files/documents/10180/38087/d406d648-452f-4a86-955a-8c57152a2ef1/EBA-CP-2012-07--CP-on-RTS-Gain-on-Sale-on-securitisations-.pdf
EBA/CP/2012/07
Referral from Delegated Regulation 241/2014