EBU Single Rulebook Q&A 7 March 2014 2014_920 Reporting of two groups of connected clients when one client is considered as the most significant entity within both groups

How should an institution report two different groups of connected clients / which "code" should it use, if one client is considered as most significant entity within both groups? Guidelines on the implementation of the revised large exposure regime par. 32 define, that one client can be included in more than one group of connected clients (for example in 2 different groups).