(11)Regulation (EU) 2024/1623 introduced into Chapter 3 Title II of Regulation (EU) No 575/2013, in relation to the use of the Internal Ratings Approach (‘IRB’) for credit risk exposures, limited the exposures classes for which the advanced IRB (A-IRB) approach can be applied to calculate own funds requirements for credit risk. Specifically, for exposures to institutions, only the foundation IRB (F-IRB) approach can now be used, and for equity exposures, only the use of the standardised approach is allowed, except for a transitional period. Moreover, new exposure classes for ‘Regional governments or local authorities’ and ‘Public sector entities’ have been created to ensure a consistent treatment of those exposures and to avoid unintended variability in the related own funds requirements. Those amendments should be reflected in the disclosure templates on the use of IRB approach. It is also necessary to align the structure of the template effect on the RWEAs of credit derivatives used as credit risk mitigation techniques (CRM) to the row numbering used in the corresponding BCBS disclosure template.