EC: Commission Delegated Regulation (EU) No 183/2014 of 20 December 2013 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms, with regard to regulatory technical standards for specifying the calculation of specific and general credit risk adjustments

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• http://new.eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:JOL_2014_057_R_0003_01&from=EN