EBU Single Rulebook Q&A 2 April 2014 2014_1041 Reporting RMBS issued by SSPEs in C51.

Can the EBA confirm that our understanding is that RMBS that according to Basel III are classified as Level 2B assets and are CB eligble should be reported in C51. ID 1.11.1? C51 ID 1.11 description states that residential mortgage backed instruments issued by credit institutions should be reported. However, an RMBS is normally not issued by a credit institution but by a SSPE.