Guidance for Member States on Article 46 - reporting on financial instruments and on Article 37(2)(c) - leverage effect

Published on 07 June 2019
Updated on 28 August 2020
Description

This document provides technical guidance on how to interpret and apply the EU rules of Article 46 CPR – reporting on financial instruments and on Article 37(2)(c) CPR – leverage effect.

The document provides Commission services' explanations and interpretations of the said rules to facilitate the programme implementation and to encourage good practice(s).

Responsibility
European Commission