482. Table 48 illustrates reporting of OTC option where the counterparty 1 (counterparty C with LEI 123456789ABCDEFGHIJK) is a Non Financial Counterparty below the clearing thresholds. The option is concluded with the counterparty 2 (counterparty A with LEI) which is an Italian Financial Counterparty above the clearing threshold. In this case the counterparty A is entity responsible for reporting and the report submitting entity in accordance with the mandatory delegation.

Table 48 [view table in PDF]