EBU Single Rulebook Q&A 9 October 2014 2014_1530 Definition of Special Purpose Vehicle (SPV) as Financial Institution

Are Special Purpose Vehicles (SPV) which are used for of Asset Backed Securities (ABS) transactions "Financial Institutions" according to Art. 4 (27) CRR?If so, shall the Special Purpose Vehicles Reported as the 10 largest exposures on a consolidated basis to unregulated financial entities according to Art. 394 (2) CRR?