Where knowledge of transactions and balances requires local technical and/or expertknowledge, the ability of the SSC team to complete all the steps of the BSAR may be limited.For example, deferred taxation balances may require a high level of the required localknowledge to understand and support the balance. However, this does not mean theautomatic local ownership of all such reconciliations, only those where there is a knowledgelevel that the SSC team cannot meet.