For the purposes of reporting financial information under Annex III of Commission Implementing Regulation (EU) No 680/2014, undertakings listed in Article 2(5) of the CRD (Directive 2013/36/EU) have to be classified in accordance with the counterparty breakdown as set out in Annex V, General Instructions, Part 1 paragraph 35 of that Regulation on the basis of their nature. The meaning of "credit institution" in the context of financial reporting and as referred to in letter c) of the above mentioned paragraph is broader than that of a credit institution supervised in accordance with CRD. This is for example the case because the reference in letter c) is not limited to "credit institutions" defined under point 1 of Article 4 (1) CRR, but also explicitly encompasses multinational development banks. In addition, no reference to the scope of application of the CRD is made. Thus, the fact that an entity is exempted from supervision under the CRD should not mean that for the purpose of a breakdown of financial information on counterparties, it cannot be classified as credit institution.
Regarding the counterparty breakdown in Annex V please see also Q&A 2013_325
As regards the classification of Spółdzielcze Kasy Oszczędnościowo - Kredytowe, please note that the purpose of the Q&A tool is not to answer institution specific questions.