497. Table 46 illustrates reporting of OTC option where the counterparty 1 (counterparty C with LEI 123456789ABCDEFGHIJK) is a Spanish Non-Financial Counterparty below the clearing thresholds. The option is concluded with the counterparty 2 (counterparty A with LEI 12345678901234500000) which is a German 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 provisions on allocation of responsibility for reporting.