COREP C 08.05 c0050 “average historical annual default rate” / exposure classes

How is the “average historical annual default rate” in the COREP template C 08.05 c0050 to be reported in the forthcoming years for the specific exposure classes?

While the instructions ask for the average of the annual default rate of the five most recent years, due to the changes in definitions and exposure classes, no perennial average default rates are readily available. Is it thus sufficient to report only the average annual default rate since the application date of the CRR3 (i.e. for reporting reference dates in 2025: the average annual default rate of the current year 2025; for the following reporting reference dates: the respective period starting from 1.1.2025 until the reporting reference date)? Or should the reporting agents report on a best-effort basis (e.g. approximate mapping of the old exposure classes to the new exposure classes (e.g.. „Retail – secured by immovable property non-SME“ ≈  „Retail – Secured by residential real estate“)). A similar mapping (although in the other “direction” (new à old)) is already available via the SGSB (Benchmarking;  Annex 1 ITS_2026_rep_Annex_2 (page 5 and page 11) and may be used as a building block. Ideally, the mapping would be provided be the EBA.