2016年2月4日欧盟委员会授权条例（EU）2016/860进一步规定了根据欧洲议会和理事会指令2014/59/EU第44（3）条（建立信贷机构和投资公司恢复和处置框架）有必要排除减记或转换权力的情况

Commission Delegated Regulation (EU) 2016/860 of 4 February 2016 specifying further the circumstances where exclusion from the application of write-down or conversion powers is necessary under Article 44(3) of Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms