EBA · 2026_7698 Rejected question

EBA mapping file for Pillar 3 template EU CMS2

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
438, para. (d), (da)
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2026-01-30
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Question

The mapping file for EU CMS2 template seems to contain multiple issues: 1) The Naming of the row EU 7a does not conform to the regulation 2024/3172 (ITS). In the ITS, the row is not an ‘of which’ row, but an independent row. 2) The row 6.2 (Of which: Retail - Secured by residential real estate) appears to be redundant. Following the ITS instructions for this section, “ Where the IRB exposures would have been allocated in a different exposure class in the standardised approach (SA), the IRB exposures shall be excluded from their IRB exposure classes and they shall be disclosed   in one of the following exposure classes of the Standardised approach ”. All exposures (partially) secured by real estate must be disclosed on row EU 7a or EU 7c , no exposure can be disclosed on row 6.2, which is an ‘of which’ category of row 6 (Retail). The mapping to COREP C10 row 0170 appears incorrect as it conflicts with the ITS instruction to reclass the exposures.

Background

The mapping provided for row EU 7a for columns d and EU d appear incorrectly only to capture exposures to calculated using the IRB approach (mapping to C10 template) and ignore the part of exposures calculated using the SA (no mapping to C07 template).
No answer published yet.

Original source: European Banking Authority, Q&A ID 2026_7698

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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