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

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).