Belgium,  Vlaams Gewest (Flemish Region)    Région wallonne (Walloon Region)    Région bruxelloise/Brussels Gewest (Brussels Region)    Communauté française (French Community)    Vlaamse Gemeenschap (Flemish Community)    Deutschsprachige Gemeinschaft (German-speaking Community)  ,
 Bulgaria ,   Общините (municipalities)      Социалноосигурителни фондове (Social Security Funds)   ,
Spain,  Xunta de Galicia (Regional Executive of Galicia)    Junta de Andalucía (Regional Executive of Andalusia)    Junta de Extremadura (Regional Executive of Extremadura)    Junta de Castilla-La Mancha (Regional Executive of Castilla-La Mancha)    Junta de Castilla-León (Regional Executive of Castilla-León)    Gobierno Foral de Navarra (Regional Government of Navarre)    Govern de les Illes Balears (Government of the Balearic Islands)    Generalitat de Catalunya (Autonomous Government of Catalonia)    Generalitat de Valencia (Autonomous Government of Valencia)    Diputación General de Aragón (Regional Council of Aragon)    Gobierno de las Islas Canarias (Government of the Canary Islands)    Gobierno de Murcia (Government of Murcia)    Gobierno de Madrid (Government of Madrid)    Gobierno de la Comunidad Autónoma del País Vasco/Euzkadi (Government of the Autonomous Community of the Basque Country)    Diputación Foral de Guipúzcoa (Regional Council of Guipúzcoa)    Diputación Foral de Vizcaya/Bizkaia (Regional Council of Vizcaya)    Diputación Foral de Alava (Regional Council of Alava)    Ayuntamiento de Madrid (City Council of Madrid)    Ayuntamiento de Barcelona (City Council of Barcelona)    Cabildo Insular de Gran Canaria (Island Council of Gran Canaria)    Cabildo Insular de Tenerife (Island Council of Tenerife)    Instituto de Crédito Oficial (Public Credit Institution)    Instituto Catalán de Finanzas (Finance Institution of Catalonia)    Instituto Valenciano de Finanzas (Finance Institution of Valencia)  ,
Greece,  Οργανισμός Τηλεπικοινωνιών Ελλάδος (National Telecommunications Organisation)    Οργανισμός Σιδηροδρόμων Ελλάδος (National Railways Organisation)    Δημόσια Επιχείρηση Ηλεκτρισμού (Public Electricity Company)  ,
France,  La Caisse d'amortissement de la dette sociale (CADES) (Social Debt Redemption Fund)    L'Agence française de développement (AFD) (French Development Agency)    Réseau Ferré de France (RFF) (French Rail Network)    Caisse Nationale des Autoroutes (CNA) (National Motorways Fund)    Assistance publique Hôpitaux de Paris (APHP) (Paris Hospitals Public Assistance)    Charbonnages de France (CDF) (French Coal Board)    Entreprise minière et chimique (EMC) (Mining and Chemicals Company)  ,
Italy,  Regions    Provinces    Municipalities    Cassa Depositi e Prestiti (Deposits and Loans Fund)  ,
 Latvia , Pašvaldības (local governments) ,
 Poland ,   gminy (communes)      powiaty (districts)      województwa (provinces)      związki gmin (associations of communes)      powiatów (association of districts)      województw (association of provinces)      miasto stołeczne Warszawa (capital city of Warsaw)      Agencja Restrukturyzacji i Modernizacji Rolnictwa (Agency for Restructuring and Modernisationof Agriculture)      Agencja Nieruchomości Rolnych (Agricultural Property Agency)   ,
Portugal,  Região Autónoma da Madeira (Autonomous Region of Madeira)    Região Autónoma dos Açores (Autonomous Region of Azores)    Municipalities  ,
 Romania ,   autoritățile administrației publice locale (local public administration authorities)   ,
 Slovakia ,   mestá a obce (municipalities)      Železnice Slovenskej republiky (Slovak Railway Company)      Štátny fond cestného hospodárstva (State Road Management Fund)      Slovenské elektrárne (Slovak Power Plants)      Vodohospodárska výstavba (Water Economy Building Company)   ,