EBU Single Rulebook Q&A 25 November 2014 2014_1646 Reporting of Regulatory High Risk Items in default in C 09.01

Please can you advise how Regulatory High Risk exposures which are in default should be reported in C 09.01? Should High Risk Exposures - in form of speculative immovable property financing which are in default - be reported as Items associated with particularly high risk (row 110) or Exposures in default (row 100) in column 010 of the CR GB1 / C 09.01 template?