{
  "url": "https://openlegislation.uk/eu-regulation-2017-2114/annex-X",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-2114/annex-X.json",
  "legislation": "eur/2017/2114",
  "legislation_title": "Commission Implementing Regulation (EU) 2017/2114 of 9 November 2017 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2017-2114",
  "path": "annex/X",
  "kind": "annex",
  "number": "X",
  "heading": null,
  "text": "‘ANNEX XXI\nInstructions for completing the Concentration of Counterbalancing Capacity Template (C 71.00) of Annex XX\nConcentration of Counterbalancing Capacity by issuer/counterparty (CCC) (C 71.00)\n1.\nIn order to collect information about the reporting institutions' concentration of counterbalancing capacity by the ten largest holdings of assets or liquidity lines granted to the institution for this purpose under template C 71.00, institutions shall apply the instructions contained in this Annex.\n2.\nWherean issuer or counterparty is assigned to more than one product type, currency or credit quality step, the total amount shall be reported. The product type, currency or credit quality step to be reported shall be the ones that are relevant to the largest proportion of the counterbalancing capacity concentration.\n3.\nThe counterbalancing capacity in C71.00 shall be the same as that in C66.00 with the qualification that the assets reported as counterbalancing capacity for the purposes of C71.00 shall be unencumbered to be available for the institution to convert into cash on the reporting reference date.\n4.\nFor calculating the concentrations for the purpose of reporting template C 71.00 by significant currency, institutions shall use the concentrations in all currencies.\n5.\nWhen an issuer or counterparty belongs to several groups of connected clients, it shall be reported only once in the group with the higher counterbalancing capacity concentration.\n6.\nExcept for row 120, concentrations of counterbalancing capacity with a central bank as issuer or counterparty shall not be reported in this template.\nColumn\nLegal references and instructions\n010\nIssuer Name\nThe name of the top ten issuers of unencumbered assets or counterparties of undrawn committed liquidity lines granted to the institution shall be recorded in column 010 in a descending fashion. The largest item will be recorded in 1.01, the second in line item 1.02, and so on. Issuers and counterparties forming a group of connected clients shall be reported as one single concentration\nThe issuer or counterparty name recorded shall be the full name of the legal entity which issued the assets or granted the liquidity lines, including any references to the company type in accordance with the national company law.\n020\nLEI code\nThe legal entity identifier code of the counterparty.\n030\nIssuer Sector\nOne sector shall be allocated to each issuer or counterparty on the basis of FINREP economic sector classes:\n(i) General Governments; (ii) Credit institutions; (iii) Other financial corporations; (iv) Non-financial corporations; (v) Households.\nFor groups of connected clients, no sector shall be reported.\n040\nResidence of Issuer\nISO code 3166-1-alpha-2 of the country of incorporation of the issuer or 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 country shall be reported.\n050\nProduct Type\nIssuers/Counterparties recorded in column 010 shall be assigned a product type corresponding to the product in which the asset is held or the liquidity stand-by facilityhas been received, using the following codes indicated in bold:\nSrB (Senior Bond)\nSubB (Subordinated Bond)\nCP (Commercial Paper)\nCB (Covered Bonds)\nUS (UCITS-security, i.e. financial instruments representing a share in or asecurity issued by an Undertaking for Collective Investments of transferable securities)\nABS (Asset Backed Security)\nCrCl (Credit Claim)\nEq (Equity)\nGold (if physical gold, which can be treated as a single counterparty)\nLiqL (Undrawn committed liquidity line granted to the institution)\nOPT (Other product type)\n060\nCurrency\nIssuer or counterparties recorded in column 010 shall be assigned a currency ISO code in column 060 corresponding to the denomination of the asset received or undrawn committed liquidity lines granted to the institution.The three-letter currency unit code according to ISO 4217 shall be reported. Where a multicurrency line is part of a concentration in counterbalancing capacity, the line shall be counted in the currency that is the predominant one in the rest of the concentration.\n070\nCredit quality step\nThe appropriate credit quality step shall be assigned in accordance with Regulation (EU) No 575/2013, which shall be the same as that of the items reported in the maturity ladder. Where there is no rating, the step of ‘non-rated’ shall be assigned.\n080\nMtM value/nominal\nThe market value or fair value of the assets, or, where applicable,the nominal value of the undrawn liquidity line granted to the institution.\n090\nCollateral value CB-eligible\nThe collateral value according to the central bank rules for standing facilities for the specific assets.\nFor assets denominated in a currency included in Regulation (EU) 2015/233 as a currency with extremely narrow central bank eligibility, institutions shall leave this field blank.\n’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/2114/annex/X",
    "retrieved_at": "2026-11-01T14:44:26.934549+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."
}