eba.europa.eu/sites/default/documents/files/documents/10180/741903/c65a7f66-9fa5-435b-b843-3476a8b58d66/EBA-GL-2014-03%20Guidelines%20on%20the%20disclosure%20of%20asset%20encumbrance.pdf
EBA/GL/2014/03
Referral from Article 443 CRR