EBU Single Rulebook Q&A 1 April 2014 2014_1037 Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital

ITS instructions for Annex I, C04.00, r650, c010 refer to article 46.4 that only deals with non significant investments in financial sector entities. Heading of reporting line seem to indicate that all the holdings (be significant or not) in financial sector entities should be reported there if not deducted from own funds. Can you clarify?