C01.00 - CIU deduction from own funds

Where in the sheet C01.00 of the COREP, can we deduct CIUs under fallback approach (subject to 1250% RWA) from CET1 (as permitted by article 36.1.k.vi) since no dedicated caption is currently foreseen?

In the framework of the new implementation of CRR3, article 36.1.k.vi now authorizes institutions using the fallback approach and therefore assigning a 1250% risk weight to exposures towards investments in collective investment undertakings (CIUs), to deduct the exposure amount of these investments from their CET1 capital instead of risk weighting it. In the latest version of the COREP templates published by the EBA on 14/11/2024 and published in the EU journal on 27/12/2024 (EU 2024/3117), we could not find a new caption in the sheet CA1 - C01.00 - OWN FUNDS for this new potential deduction. On the other hand, in the same template, the EBA has not yet deleted the reporting row "1.1.1.21 (-) Equity exposures under an internal models approach which can alternatively be subject to a 1250% risk weight" referring to CRR II articles 36.1.k.v and 155.4 which have been deleted in CRR III and is hence obsolete. We also found the caption "1.1.1.28 CET1 capital elements or deductions - other".