Concentration risk - type of counterparty

EBA Q&A 2013_492 determines that a group of connected clients as a whole is classified as institution / unregulated financial sector entity if the parent company (or in the case there is no parent company the most significant client) is an institution / unregulated financial sector entity itself. In Templates C29.00 (LE3) and C 31.00 (LE5) the details of the exposures to individual clients within such a group of connected clients shall be given for each individual client of the group and not only for members of the group that qualify as "institutions" or "unregulated financial sector entities". Within such a group of connected clients every individual client has to be marked as institution (C 27.00 (LE1) c070 = I), unregulated financial sector entity (C 27.00 (LE1) c070 = U) or other client (C 27.00 (LE1) c070 left empty) according to its specific character. The Instructions in Annex IX of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting of institutions (ITS) for C 27.00 c070 state that "The 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."  This means that in cases other than the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities, c070 shall be left empty.