Article 13
Assessment of the adequacy of reporting
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:
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(a) |
whether the institution maintains an inventory of those reports, specifying their content, frequency and addressees; |
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(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. |