C 67.00 (Concentration of funding by counterparty): Shall we compute/report the top 10 counterparties for each currency, or is the currency irrelevant to compute this rank?
If the currency is irrelevant, the top 10 counterparties would be the same list across all significant currencies sheets, with some empty results/rows for counterparties not concerned by all significant currencies.

C 68.00 (concentration of funding by product): The regulation clearly states that the currency is irrelevant for product types determination above the 1% threshold (Annex 4 XIX, chapter 1.3, paragraph 4). Does this mean also that the list of products concerned is the same list across all significant currencies sheets?

C 67.00 / C 68.00: If we want to keep consistency between reports C 67.00 and C 68.00, shall we apply the same principle: currency is irrelevant for ranking or sorting?

Reporting ranking issue between significant currencies, for a same counterparty.

In template C 67.00 and C 68.00 of Annex XVIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), when reporting by significant currency in accordance with Article 415(2) of Regulation (EU) No 575/2013 (CRR), institutions shall use a threshold of 1% of total liabilities in all currencies.

When completing the top 10 ranking by significant currency in accordance with Article 415(2) CRR, in reporting template C 67.00, the top 10 counterparties in each individual significant currency shall be reported, provided these each exceed the 1% of total liabilities in all currencies threshold. The top 10 ranking can thus differ across currencies.

When completing reporting template C 68.00 in significant currencies in accordance with Article 415(2) CRR, product types shall only be reported in the cases where the amount of funding of the given product type in the given currency exceeds the 1 % of total liabilities in all currencies threshold. The product categories reported can thus differ across currencies.