eba.europa.eu/sites/default/documents/files/documents/10180/534767/509da72a-0181-465a-85c3-b56cdeac5ff6/EBA-CP-2013-48%20%28Disclosure%20of%20asset%20encumbrance%29.pdf
EBA/CP/2013/48
Referral from Article 443 CRR