ANNEX VIII - ANNEX XXI - Instructions for Completing the Concentration of Counterbalancing Capacity Template (C 71.00) of ANNEX XX - Guidance

Sep 12, 2026

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This annex provides step-by-step instructions for reporting the concentration of counterbalancing capacity by the ten largest holdings or liquidity lines referenced in template C 71.00. It explains how to aggregate amounts across multiple product types, currencies, or credit quality steps, and clarifies that the C 71.00 counterbalancing capacity matches C 66.01, with an unencumbered availability condition. It also details special handling for connected client groups and central bank issuers, and specifies how to complete each data column.

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Pages3

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Instructions for completing template C 71.00

Scope and reporting principles

Aggregation rules for product, currency and credit quality

Relationship with template C 66.01

Concentrations by significant currency

Handling of connected client groups and central bank cases

Column-by-column guidance

Column 010: Issuer name

Column 020: LEI code

Column 030: Issuer sector

Column 040: Residence of issuer

Column 050: Product type

Column 060: Currency

Column 070: Credit quality step

Column 080: MtM value/nominal

Column 090: Collateral value CB-eligible

EN ANNEX VIII ‘ANNEX XXI INSTRUCTIONS FOR COMPLETING THE CONCENTRATION OF COUNTERBALANCING CAPACITY TEMPLATE (C 71.00) OF ANNEX XX Concentration of Counterbalancing Capacity by issuer/counterparty (CCC) (C 71.00) 1. In 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. 2. Where an 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. 3. The counterbalancing capacity in C 71.00 shall be the same as that in C 66.01 with the qualification that the assets reported as counterbalancing capacity for the purposes ofC 71.00 shall be unencumbered to be available for the institution to convert into cash on the reporting reference date. 4. For calculating the concentrations for the purpose of reporting template C 71.00 by significant currency, institutions shall use the concentrations in all currencies. 5. When 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. 6. Except for row 120, concentrations of counterbalancing capacity with a central bank as issuer or counterparty shall not be reported in this template. In the event that an institution has pre-positioned assets at a central bank for standard liquidity operations and to the extent that these assets fall under the top ten issuers or counterparties of unencumbered counterbalancing capacity, the institution shall report the original issuer and the original product type. | Column | Legal references and instructions | | --- | --- | | 010 | Issuer Name
The 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
1.01, 1.02, so on. Issuers | recorded in the second in line item and and | | counterparties forming a group of connected clients shall be reported as one single concentration
The 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. | | --- | --- | | 020 | LEI code
The legal entity identifier code of the counterparty. | | 030 | Issuer Sector
One sector shall be allocated to each issuer or counterparty on the basis of FINREP economic sector classes:
(i) General Governments; (ii) Credit institutions; (iii) Other financial corporations; (iv) Non-financial corporations; (v) Households.
For groups of connected clients, no sector shall be reported. | | 040 | Residence of Issuer
ISO 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’.
For groups of connected clients, no country shall be reported. | | 050 | Product Type
Issuers/ 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 facility has been received, using the following codes indicated in bold:
SrB ( Senior Bond)
SubB ( Subordinated Bond)
CP (Commercial Paper)
CB (Covered Bonds)
US (UCITS-security, [i.e. financial](i.e. financial) instruments representing a share in orasecurity issued by an Undertaking for Collective Investments of transfer

FAQs

What information must institutions report for template C 71.00?

Institutions report concentration of counterbalancing capacity by the ten largest holdings of assets or liquidity lines granted for the purposes of template C 71.00, applying the annex instructions.

How should amounts be handled when an issuer/counterparty relates to multiple product types, currencies, or credit quality steps?

The total amount shall be reported, and the product type, currency, or credit quality step recorded must be the one relevant to the largest proportion of the counterbalancing capacity concentration.

What is the relationship between counterbalancing capacity in C 71.00 and C 66.01?

C 71.00 matches C 66.01, with the qualification that the assets reported for C 71.00 must be unencumbered and available to convert into cash on the reporting reference date.

Sep 12, 2026

Upload by Jasmine