EN L 97/ . ANNEX XX REPORTING ON COUNTERBALANCING CAPACITY AMM TEMPLATES Template number Template code Name of the template /group of templates CONCENTRATION OF COUNTERBALANCING CAPACITY TEMPLATES 71 C CONCENTRATION OF COUNTERBALANCING CAPACITY BY ISSUER C - CONCENTRATION OF COUNTERBALANCING CAPACITY BY ISSUER Total and significant currencies Concentration of counterbalancing capacity by issuer Issuer LEI code Issuer Sector Residence of Issuer Product Type Currency Credit quality step MtM value/ nominal Collateral value CB-eligible Row ID 010 020 030 040 050 060 070 080 090 010 1. TOP TEN ISSUERS 020 1,01 030 1,02 040 1,03 050 1,04 060 1,05 070 1,06 080 1,07EN.  L 97/ Concentration of counterbalancing capacity by issuer Issuer LEI code Issuer Sector Residence of Issuer Product Type Currency Credit quality step MtM value/ nominal Collateral value CB-eligible Row ID 010 020 030 040 050 060 070 080 090 090 1,08 100 1,09 110 1,10 120 2. ALL OTHER ITEMS USED AS COUNTERBALANCING CAPACITY ANNEX XXI INSTRUCTIONS FOR REPORTING ON CONCENTRATION OF COUNTERBALANCING CAPACITY 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 , 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 shall be the same as that in C with the qualification that the assets reported as counterbalancing capacity for the purposes of C 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 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 recorded in , the second in line item , and so on. Issuers 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 -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.EN L 97/ . Column Legal references and instructions 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 instruments representing a share in or asecurity issued by an Undertaking for Collective Investments of transferable securities); — ABS (Asset Backed Security); — CrCl (Credit Claim); — Eq (Equity); — Gold (if physical gold, which can be treated as a single counterparty); — LiqL (Undrawn committed liquidity line granted to the institution); — OPT (Other product type). 060 Currency Issuer 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 in accordance with ISO 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. With regard to the separate reporting in significant currencies as specified under Article 415(2) of Regulation (EU) No 575/, institutions shall make an assessment of the currency in which the flow is likely to occur and shall report the item only in that significant currency, in line with the instructions for the separate reporting of significant currencies in the LCR, in accordance with Regulation (EU) /322. 070 Credit quality step The appropriate credit quality step shall be assigned in accordance with Regulation (EU) No 575/, 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. 080 MtM value/nominal The market value or fair value of the assets, or, where applicable, the nominal value of the undrawn liquidity line granted to the institution 090 Collateral value CB-eligible The collateral value in accordance with the central bank rules for standing facilities for the specific assets For assets denominated in a currency included in Regulation (EU) /233 as a currency with extremely narrow central bank eligibility, institutions shall leave this field blank.EN.  L 97/