Credit rating agencies shall, when reporting corporate ratings, classify them within one of the following industry segments:
financial institutions, including banks, brokers and dealers;
all other corporate entities or issuers which are not included in points (a) and (b).
Credit rating agencies shall classify corporate issues as one of the following issue types:
CRR covered bonds as defined in point 128A of Article 4(1) of Regulation (EU) No 575/2013 that meet the eligibility requirements set out in paragraphs 1 to 3, 6 and 7 of Article 129 of that Regulation;
other types of covered bonds, for which the credit rating agency has used specific covered bond methodologies, models or key rating assumptions for issuing the credit rating and which are not included in point (b);
other types of corporate issues which are not included in points (a), (b) and (c).
The country code of a rated entity or its issues in Field 10 of Table 1 of Part 2 of Annex I shall be that of the country of domicile of the entity.