EBU Single Rulebook Q&A 19 December 2013 2013_681 Large exposure reporting – reporting of central government and natural or legal persons controlled by the central government or interconnected with it

As large exposure reporting is based on a client data – how should an institution report exposure to the central government for large exposure purposes? Should it report the total exposure to the central government (and treat it as a single entity) or should it report exposures to all the entities which form the central government?