Reporting of the residence of the counterparty for a natural person.
In order to report information on large exposures to natural persons the allocation in C27.00 Report column 040 -Residence of the counterparty should be done based on the country of residence or the country of nationality?

Article 14 - Reporting on large exposures on an individual and a consolidated basis of the COMMISSION IMPLEMENTING REGULATION (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 is pointing that in order to report information on large exposures to clients and groups of connected clients in accordance with Article 394 of Regulation (EU) No 575/2013 on an individual and a consolidated basis, institutions shall submit the information as specified in Annex VIII, in accordance with the instructions in Annex IX.

This question has been rejected because the issue it deals with is already explained or addressed in the Regulation (EU) No. 2021/451 (ITS on supervisory reporting), C 27.00 - Identification of the counterparty (LE1) Report, column 040 - Residence of the counterparty. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.