Reporting of IRB exposures in the form of units or shares in Collective Investment Undertakings (CIUs) treated under the Fall-Back Approach (FBA)

When applying the credit risk IRB approach, in which template and field shall institutions report exposures in the form of units or shares in CIUs treated under the new FBA (pursuant to Article 152(6) CRR)?

The CRR2 amends the treatment of exposures in the form of units or shares in CIUs. The revised provisions introduce new calculation methods and, inter alia, a new approach, the FBA (with a risk-weight of 1 250%) pursuant to Article 152(6) in conjunction with Article 132(2) CRR.   However, according to the amended templates and instructions under Reporting Framework 3.0 (as published in the Commission Implementing Regulation (EU) 2021/451), only the templates for the credit risk standardised approach (CA SA) introduce new fields for the reporting of CIU exposures treated under the three approaches (look-through, mandate-based and FBA).   Therefore, it remains unclear where the CIU exposures under the IRB approach treated in accordance with the FBA shall be reported.   Hence, we ask for confirmation whether our understanding is correct that, when applying the IRB approach, the exposures in the form of units or shares in CIUs, which are treated under the FBA, shall be reported in template C 10.01 (CR EQU IRB 1), specifically in the row titled “Equity exposures subject to risk weights” (column 0080, row 0110)?