{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-5/division-5.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-5/division-5.1.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/IX/part/2/division/5/division/5.1",
  "kind": "division",
  "number": "5.1",
  "heading": "Instructions concerning specific columns",
  "text": "Column\nLegal references and instructions\n010-070\nCounterparty Identification:\nInstitutions shall report the identification of any counterparty for which information is being submitted in any of the templates C 28.00 to C 31.00. The identification of the group of connected clients shall not be reported, unless the national reporting system provides a unique code for the group of connected clients.\nAccording to Article 394(1)(a) of CRR, institutions shall report the identification of the counterparty to which they have a large exposure as defined in Article 392 of CRR.\nAccording to Article 394(2)(a) of CRR, institutions shall report the identification of the counterparty to which they have the largest exposures (in the cases where the counterparty is an institution or an unregulated financial sector entity).\n010\nCode\nThe code is a row identifier, and must be unique for each row in the table.\nThe code shall be used to identify the individual counterparty. However, the purpose of this column is to link counterparty details in C 27.00 with exposures reported in C 28.00 – C 31.00. The code of the group of connected clients shall not be reported, unless the national reporting system provides a unique code for the group of connected clients. The codes shall be used in a consistent way across time.\nThe composition of the code depends on the national reporting system, unless a uniform codification is available in the Union.\n020\nName\nThe name shall correspond to the name of the group whenever a group of connected clients is reported. In any other case, the name shall correspond to the individual counterparty.\nFor a group of connected clients, the name that shall be reported shall be the name of the parent company or, when the group of connected clients does not have a parent, it shall be the group’s commercial name.\n030\nLEI Code\nThe legal entity identifier code of the counterparty.\n040\nResidence of the counterparty\nThe ISO code 3166-1-alpha-2 of the country of incorporation of the counterparty shall be used (including pseudo-ISO codes for international organisations, available in the last edition of the Eurostat’s ‘ Balance of Payments Vademecum ’ )\nFor groups of connected clients, no residence shall be reported.\n050\nSector of the counterparty\nOne sector shall be allocated to every counterparty on the basis of FINREP economic sector classes:\n(i) Central Banks;\n(ii) General Governments;\n(iii) Credit institutions;\n(iv) investment firms as defined in Article 4(1)(2) CRR;\n(v) Other financial corporations (excluding investment firms);\n(vi) Non-financial corporations;\n(vii) Households.\nFor groups of connected clients, no sector shall be reported.\n060\nNACE code\nFor the economic sector, the NACE codes (Nomenclature statistique des activités économiques dans l’Union européenne = Statistical Classification of Economic Activities in the European Union) shall be used.\nThis column shall apply only for the counterparties ‘ Other financial corporations ’ and ‘ Non-financial corporations ’ . NACE codes shall be used for ‘ Non-financial corporations ’ with one level detail (e.g. ‘ F – Construction ’ ) and for ‘ Other financial corporations ’ with a two level detail, which provides separate information on insurance activities (e.g. ‘ K65 — Insurance, reinsurance and pension funding, except compulsory social security ’ ).’\nThe ‘ Other financial corporations ’ and ‘ Non-financial corporations ’ economic sectors shall be classified on the basis of FINREP counterparty breakdown.\nFor groups of connected clients, no NACE code shall be reported.\n070\nType of counterparty\nArticle 394(2) of CRR\nThe type of the counterparty of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities shall be specified by using ‘ I ’ for institutions or ‘ U ’ for unregulated financial sector entities.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2018/1627 of 9 October 2018 amending Implementing Regulation (EU) No 680/2014 as regards prudent valuation for supervisory reporting (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/IX/part/2/division/5/division/5.1",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}