EBU Single Rulebook Q&A 14 February 2014 2014_847 Classification of in default exposures that are at the same time is an Item Associated with Particular High Risk

Following the decision tree, it is clear that "Items Associated with Particular High Risk" take precedence over "Exposures in Default". However, if for example we have a case of speculative immovable property financing that is in default where do we classify it?