3 Q&As on CRR: Supervisory reporting

EBA has published the following 3 new Q&As regarding issues relating to the CRR:
2022_6528 – Supervisory reporting – COREP (incl. IP Losses) – Reporting of SA exposures in IRB-CIU look-through
QUESTION: Do CIU exposures for which the IRB look-through approach is applied, but which are subject to the Standardised Approach for calculating the risk-weighted exposure amount as per Article 152(4), point (c), of Regulation (EU) No 575/2013, have to be reported in template C 07.00 (CR SA) or in the C 08 templates (CR IRB)?
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2022_6520 – Supervisory reporting – FINREP (incl. FB&NPE) – F 46 EBA_v1226
QUESTION: How to match the re-translated opening balance (in current year) with closing balance (from prior year) on F 46 when the constant USD value is being converted to EURO in two different reporting periods with different FX rate? If the same prior year converted value in EURO is stated in opening balance (before restatement row 10), then how and which row does the FX translation impact shall be reflected?
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2022_6557 – Supervisory reporting – Liquidity (LCR, NSFR, AMM) – Treatment of Security Lending and Borrowing Transactions for LCR purposes
QUESTION: How should Security Lending and Security Borrowing Transactions be reported in the LCR template, considering the changes introduced by the Commission Delegated Regulation (EU) 2022/786 about Security Financing Transactions?
In detail, shall Security Lending and Borrowing transactions be reported as collateral swaps in C 75.00 template or shall they be reported as Security Financing Transactions in C 73.00 and C 74.00?