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.
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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.