In the Opinion, the EBA recognises the importance of proportionality and, therefore, although favouring the original wording requesting institutions to disclose this information on a best effort basis, the EBA accepts the amendments proposed by the European Commission. The EBA also highlights that the aim of the BTAR is to prevent an asymmetric treatment of exposures towards counterparties which may raise similar level of riskiness to the institution and emphasises the importance that institutions make every effort to disclose this ratio and to collect the relevant information from their counterparties.