eba.europa.eu/sites/default/documents/files/documents/10180/41517/bfe685bc-c501-4569-a37c-4dcd360fd08e/EBA-DP-2012-03--RTS-on-Prudent-Valuation---Final.pdf
EBA/DP/2012/03
Referral from Delegated Regulation 2016/101