1411

The issuer group to be reported in C0240 is:a) corporate bond guaranteed by central government: C0240: default approach, i.e. identify the ultimate parent and report it if it existsb) corporate bond issued by an entity, which is owned by central government: C0240: default approach, identify the ultimate parent and report it even if it is the "central government".c) bond issued by local government: C0240 = emptyd) bond issued by central bank: C0240 = emptye) bond issued by the group itself/entity, which has some subsidiaries but no majority owner: C0240: default approach, i.e. should be reported but ultimate parent does not exist as the bond is issued by the ultimate parent, therefore emptyf) bond issued by a government agency: C0240 = emptyh) bond issued by the central government: C0240 = emptyi) bond issued by a supranational organization: C0240 = empty, as long as no issuer group such as UNESCO/UN exists.