Recital 11
(11) The ESAs should assess options for the further integration of substantive and procedural aspects of reporting processes. They should also assess opportunities arising from the increased use of digital technologies, with a view to promoting effective and efficient reporting arrangements that would foster the competitiveness of the financial sector.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.