(4)Commission Implementing Regulation (EU) 2024/3117 6 contains the templates for supervisory reporting of the use of the IRB Approach to credit risk. It is therefore appropriate to ensure that for credit risk benchmarking, exposure classes used for determining the benchmarking portfolios are aligned with the breakdown followed by the credit risk IRB templates laid down in that Implementing Regulation
Recital 4
- 6 Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451 ( OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3117/oj ). ↩