Recital 2

(2)In order to ensure consistent, efficient and effective supervisory practices and to facilitate the reporting of funding plans, Decision (EU) 2017/1198 requires funding plans to be reported in accordance with the harmonised templates and definitions referred to in the funding plan template attached to the European Banking Authority (EBA) Guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation A4 of ESRB/2012/2 (EBA/GL/2014/04) ⁴ .