eba.europa.eu/sites/default/documents/files/documents/10180/359901/afb3c3ba-1ac9-42b2-9746-6f76575c7c13/EBA-RTS-2013-02-draft-RTS-on-Own%20funds-part-2-Mutuals-cooperatives.pdf
EBA/RTS/2013/02
Referral from Article 27 CRR