Whether the derogation under Article 119 (5) of CRR can be applied in the context of Article 395(1) of CRR

According to article 119 (5) of CRR, exposures to financial institutions shall be treated as exposures to institutions when calculating risk weighted assets for credit risk. Is article 119(5) applicable for the purpose of calculating large exposure limits in accordance with Article 395 of CRR?

In accordance with Article 395 of CRR, an institution shall not incur an exposure to a client or group of connected clients the value of which exceeds 25 % of its Tier 1 capital or EUR 150 million, whichever the higher, where that client is an institution or where a group of connected clients includes one or more institutions (provided that the sum of exposure values, after taking into account the effect of the credit risk mitigation in accordance with Articles 399 to 403, to all connected clients that are not institutions does not exceed 25 % of the institution's eligible capital). For instance, the institution has an exposure to financial institution, that according to Article 119(5) of CRR is treated as an exposure to institution for the purpose of calculating risk weighted assets for credit risk, it is not clear whether it should be treated as an exposure to institution when calculating limits for large exposures in accordance with Article 395 of CRR. It raises doubts if the limit to large exposures should be  a) 25% of the institution’s Tier 1 capital (if the exposure is not treated as an exposure to institution) or  b) 25 % of its eligible capital or EUR 150 million, whichever the higher (if the exposure is treated as an exposure to institution).