EBU Single Rulebook Q&A 28 August 2014 2014_1446 Treatment of central banks as non-financial customers or financial customers

If an institution has unsecured deposits from a central bank, are those deposits from financial customers or deposits from non-financial customers? Article 422(5) of Regulation (EU) No 575/2013 (CRR) states, that deposits from non-financial customers that do not fulfil the criteria of paragraphs 3 and 4 should be treated with a 40% outflow rate.