eba.europa.eu/sites/default/documents/files/documents/10180/604534/dc02bffc-be87-4fa5-bf99-feb657a0c5cf/EBA-Op-2013-03%20Technical%20advice%20on%20treatment%20of%20unrealised%20gains.pdf
EBA/OP/2013/03
Referral from Article 80 CRR