EBU Single Rulebook Q&A 1 November 2013 2013_492 Definition of a group of connected clients as 'institution' or 'unregulated financial entity'

How shall a group of connected clients be defined as 'institution' or 'unregulated financial entity'? The general approach of the Large Exposures reporting is to consider groups of connected clients. Also the Annex IX of EBA Final draft ITS on supervisory reporting under Regulation (EU) No 575/2013, Part II 1.