EBU Single Rulebook Q&A 9 October 2014 2014_1528 Definition of "location"

Does the definition of "locations" pertains to the location of the reporting institution itself or to location of its customers, eg. debtors? According to the ITS on Supervisory Reporting ‘Location’ means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability; for branches, it means the jurisdiction of its residence.