1. The EBA shall develop draft implementing technical standards to specify the templates to be used by credit institutions for the provision of information referred to in Article 15(1), in order to provide detailed information on their credit exposures in the banking book to credit purchasers for the analysis, financial due diligence and valuation of a creditor's rights under a non-performing credit agreement, or of the non-performing credit agreement itself.
2. The EBA shall specify in the draft implementing technical standards referred to in paragraph 1 of this Article the data fields, including which data fields are mandatory, and the data treatment for confidential information as set out in Article 15(1).
3. The draft implementing technical standards shall be proportionate to the nature and size of credits and credit portfolios.
4. When preparing the draft implementing technical standards referred to in paragraph 1, the EBA shall take into consideration all of the following:
(a) ex
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