Question
Column 110 of table C.105.01 as per Annex IV shall be filled in just with "Yes" or "No"?
Background on the question
The instruction in Annex IV for table C.105.01, column 110 requires to report "whether or not a joint decision on prudential requirements does exist between the consolidat-ing and the other (host) competent authority regarding the permission to use IRBA". We would like to confirm that the only information required in column 110 of table C105.01 is a simple Yes/No answer.
Answer
The instructions for c110 of template C 105.01 in Annex IV of Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking) require institutions to report whether or not a joint decision exists between the consolidating and the other (host) competent authority. The Data Point Model requires a Boolean value (true/false) to be reported. DISCLAIMER: The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.