There is some confusion in relation to two documents provided by the EBA on the ITS Supervisory Reporting website. In regards to the C 71.00 report, on the Annoted Report (see screenshot attached) it is shown clearly that the counterparty should not include "Central Banks" - but tat the same time in the ITS document also provided by the EBA (unable to attach more than one attachment for reference) for C 7.001, they mention clearly that "Central Banks" should be included in the Issuer/Counterparty Sector.
Paragraph 6 of Annex XXI to Regulation (EU) No 680/2014 states that “Except for row 120, concentrations of counterbalancing capacity with a central bank as issuer or counterparty shall not be reported in this template. Row 120 of template C 71.00 of Annex XX to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) shall include also concentrations of counterbalancing capacity with a central bank as issuer or counterparty. The DPM should be amended accordingly in order for row 120 to include all counterparties.