(2)An appropriate level of detail of the information is crucial for the implementation of a risk-based supervisory review process and product-level supervision. Templates for reporting information pursuant to Commission Delegated Regulation (EU) 2021/896 2 should provide for a visual representation of that information and reflect the level of detail of that information.
Recital 2
- 2 Commission Delegated Regulation (EU) 2021/896 of 24 February 2021 supplementing Regulation (EU) 2019/1238 of the European Parliament and of the Council with regard to additional information for the purposes of the convergence of supervisory reporting (See page 5 of this Official Journal). ↩