When assessing the adequacy of the reports referred to in Article 104b(2), points (d) and (f), and Article 325bi(1), point (b), of Regulation (EU) No 575/2013, competent authorities shall verify:
((a))
whether the institution maintains an inventory of those reports, specifying their content, frequency and addressees;
((b))
whether the inventory referred to in point (a) has been approved at the appropriate management level and is updated in consultation with the risk control unit.