+2. Subject matter, scope and definitions
---+Subject matter
------+5. These guidelines specify the content, instructions and uniform formats for the reporting of …
---+Scope of application
------+6. Competent authorities should apply these guidelines on a consolidated basis in accordance with …
------+7. Competent authorities should apply these guidelines on an individual basis in accordance with …
------+8. Notwithstanding paragraphs 6 and 7, competent authorities may also apply these guidelines on an …
------+9. When applying these guidelines, competent authorities should ensure that the largest credit …
---+Addressees
------+10. These guidelines are addressed to competent authorities as defined in point (i) of point (2) of …
---+Definitions
------+11. Unless otherwise specified, terms used and defined in Regulation (EU) No 575/2013, Regulation …

2. Subject matter, scope and definitions

2. Subject matter, scope and definitions

1. Forbhreathnú

,

Teideal	Rialáil
Subject matter	Subject matter
Scope of application	Scope of application
Addressees	Addressees
Definitions	Definitions

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais
Foinse	Ceanglas

3. Caighdeáin ghaolmhara

Caighdeáin
Foinse	Ceanglas

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