Annex V, Part 1, par. 42(b) of the ITS on Supervisory Reporting (reporting framework 2.7) states that “general governments”comprises also international organisations, such as the European Community, the International Monetary Fund and the Bank for International Settlements. Art. 118(d) and (e) of the CRR –in the context of the definition of risk weights –includes both the European Financial Stability Facility (EFSF) and the European Stability Mechanism (ESM) within the international organisations. In light of EBA Q&A 2013_139, it seems that both the EFSF and the ESM should be classified as general governments. However, the same par. 42(e) of the ITS on Supervisory Reporting specifies that “non-financial corporations”are corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation. In fact, for statistical purposes both the EFSF and the ESM have to be classified as non-financial corporations Against this background, it is questionable to us whether EBA Q&A 2013_139 should be applied in this context. Specifically: (i) regarding the EFSF, should we follow EBA Q&A 2013_139 (hence classify the EFSF as general governments) or Annex V, Part 1, par. 42(e) of the ITS on Supervisory Reporting (hence classify it as non-financial corporations)?; (ii) does EBA Q&A 2013_139 extend to the ESM as well?