The 2017–2018 ICO-IDAE Energy Efficiency Financing Line has a budget of €70 million, allocated for the improvement of energy consumption in small and medium-sized firms and large firms in the manufacturing and commercial sector. The Official Credit Institute (ICO), makes the necessary funds available to the various financial institutions that want to join the different programmes so that said entities can provide the loans that make it possible to carry out the projects. The risk associated with the transactions is guaranteed 50–50 by the financial institution and the IDAE (Institute for Energy Diversification and Saving) itself through the National Energy Efficiency Fund. Within the energy efficiency programme for SMEs and large firms in the industrial sector, eligible companies are those classified as SMEs and large firms in the industrial sector, whose 2009 CNAE (National Economic Activities Classification) code is one of the following: 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 20, 21, 22, 23, 24, 25 (excluding activities related to CNAE 2540), 26, 27, 28, 29, 30, 31, 32 and 33. Within the Renove Plan for energy savings and efficiency in commerce, natural or legal persons in the sector are eligible if their primary activity falls under the following CNAE codes: 46. Wholesale trade and agents involved in the sale, except motor vehicles and motorcycles, 47. Retail trade, except motor vehicles and motorcycles, 52. Warehousing and support activities for transportation. These areas of activity include energy service companies as CUSTOMERS.