EBU Single Rulebook Q&A 1 October 2014 2014_1507 Classification of credit unions

Should the loans to credit unions (eg. Spoldzielcze Kasy Oszczednosciowo Kredytowe in Poland) be presented under category "Credit institutions" or as "Other financial corporations"? Credit institutions category constitutes of banks and multilateral banks. Credit unions do not operated under the Banking Law, and are excluded from CRD.