1. Credit rating agencies shall, when reporting corporate ratings, classify them within one of the following industry segments:

(a) financial institutions, including banks, brokers and dealers;

(b) insurance;

(c) all other corporate entities or issuers which are not included in points (a) and (b).

2. Credit rating agencies shall classify corporate issues as one of the following issue types:

(a) bonds;

(b) covered bonds as referred to in Article 52(4) of Directive 2009/65/EC of the European Parliament and of the Council [Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32).] that meet the eligibility requirements set out in paragraphs 1 to 3, 6 and 7 of Article 129 of Regulation (EU) No 575/2013 [Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).];