Reporting Templates, Risk concentration

Column (C0310) should include all risk techniques mitigating the exposure towards the counterparty, this can include external reinsurance and derivatives when these are used as risk mitigation techniques. (C0310) is however not sum of column (C0210) and column (C0260) given that the related risk mitigation technique is used to mitigate the risk towards a different counterpart. For example, in case of exposure in derivatives the gross (market) value of the exposure towards the issuer of the derivative should be indicated in column C0210. When the derivative (i.e. credit derivative) issued by counterparty A is used as a risk mitigation technique towards counterparty B,  its value is taken into account in C0310 for computing the net exposure towards counterparty B.