eba.europa.eu/sites/default/documents/files/documents/10180/466544/0239d2fe-ff97-4cb4-af04-60eef4808e6f/EBA%20ITS%202013%2004%20Final%20draft%20ITS%20on%20Asset%20Encumbrance.pdf
EBA/ITS/2013/04/rev1
Referral from Article 100 CRR