Question
CA3 row 110 and 120 only need to be populated if a competent authority decides that a bank has to meet a higher target total capital ratio (r120) or has an impact on the total capital ratio (r110). Can you please advise, whether these cells need populating or not.
Background on the question
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Answer
Row 110 of template C 03.00 of Annex I to Regulation (EU) No. 680/2014 (ITS on Supervisory Reporting) only has to be populated if a decision of a Competent Authority pursuant to Article 104 of Directive 2013/36/EU (CRD) has an impact on the total capital ratio. Row 120 of template C 03.00 only has to be populated if a Competent Authority decides pursuant to Article 104 of CRD IV that an institution has to meet a higher target total capital ratio. Those cells do not need to be populated if the institution is not the addressee of such decisions.