EBA · 2025_7563 Rejected question

Is the EBA mapping file for Pillar 3 template EU CMS1 correct?

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
434a
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2025-08-19

Question

Is the EBA mapping file for Pillar 3 template EU CMS1 correct disallowing amounts to be reported on column a/row 8 and requiring items that could relate to IRB approach to be reported in column b (SA)?

Background

The EBA Pillar 3 mapping tool (as published on 22 May 2025) file contains the following mappings for the template EU CMS1:    Row 7 / column b = row 8 - sum of rows 1 to 6 Row 8 /column b = {OV1, row 29, column a} - {CMS1, row 8, column a}   The OV1 template captures the r0690/c0010 of the C02 template (OTHER RISK EXPOSURE AMOUNTS).    The combination of these rules results in the amount reported in row r0690/c0010 of template C02 being mandatorily reported in column b of the template CMS1, i.e. forcing disclosure under the standardised approach of all items under ‘OTHER RISK EXPOSURE AMOUNTS’ related to credit risk.   This appears incorrect as items of rows 0750 ( Of which: Additional stricter prudential requirements based on Article 459 of Regulation (EU) No 575/2013 ) and row 0760 ( Of which: Additional risk exposure amount due to Article 3 of Regulation (EU) No 575/2013) can be related to IRB approaches as well and should be disclosed in column a of the template CMS1.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7563

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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