There has been published in the Official Journal of the EU (OJ), Commission Delegated Regulation (EU) 2017/2295 of 4 September 2017 supplementing the Capital Requirements Regulation with regard to regulatory technical standards for the disclosure of encumbered and unencumbered assets. The Delegated Regulation enters into force on 2 January 2018. Article 2 will apply from 2 January 2019.