Risk weight attribution to loans guaranteed by third counterparties in NSFR

If a credit institution has granted loans to customers (Retail, SME or Corporate counterparties) where the customer has a guarantor for the loan (personal guarantees), which is a Sovereign/PSEs or a third financial institution, what risk weight should be attributed to those loans for purposes of NSFR?

It is unclear whether for the purposes of Article 428af(b) and Article 428ag(c) CRR2 related to the net stable funding ratio (NSFR), in the case the institution grants to a customer (not financial) loans with a residual maturity of one year or more guaranteed by a third bank, the position or the Risk Weight should be transposed to the guarantor as already done according to the Capital Requirements for Credit Risk set in Title II of Title II of Part Three of Regulation (UE) No 575/2013 (CRR).  This is the case of “personal guarantees”. For example the institution lends 100mln to a Corporate customer X. This loan is guaranteed 100% by a third bank on behalf of the customer X. It is unclear whether the institution should consider the asset as a Loan to Corporate customer or as a Loan to financial customer.  Depending on this, the RSF factor applied to the loans will be different: - RSF 100% if the RW is linked to the financial guarantor. - RSF 65% or 85% if the RW is linked to the original customer.