Meaning of ‘intragroup’ for the purpose of reporting in COREP template C 66.00 and C 68.00

What is the scope of ‘of which from intra-group entities’ for the purposes of classification of funding in COREP template C 68.00, row  190 (2.2.4) and in template C 66.00?

In annex XIX, Instructions for completing the additional monitoring tools template of annex XVIII: Regarding C 68: 2.2.4 of which financial liabilities other than derivatives and short positions from intra-group entities.  ‘Of the funding in row 0150, that which is funding obtained from intra-group entities, where the counterparty is a parent or a subsidiary of the institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC..  Wholesale funding from intra-group entities shall only be reported on a solo or subconsolidated basis’.   Regarding C 66: 1.2.0.1 of which: Intragroup or IPS ‘The amount of outflows in 1.2 where the counterparty is a parent or a subsidiary of the institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013)’. C 66 instructions does not indicate that ‘Wholesale funding from intra-group entities shall only be reported on a solo or subconsolidated basis’ as is mentioned in C 68.   Suppose there are two subsidiaries companies A and B that belong to the same parent company (C) and A borrows €100.000 from company B. In a consolidated basis, Parent company (C) does not report intragroup funding but in a subconsolidated basis (A or B): should company A report €100.000 as intragroup funding?