Reporting of registered covered bonds issued by the reporting institution

Is the definition of covered bonds issued in the context of F 35.00 ("Covered bond issuance") also applicable for F32.04 ("Sources of encumbrance");  i.e. should registered covered bonds issued by the reporting institution in compliance with 2009/65/EG; article 52; paragraph 4 be reported in lines 90 ("Debt securities issued") and 100 ( "of which: covered bonds issued") of F32.04?

Within Annex XVII; Part A, Section 2.4 the definition of the liabilities to be reported in row 100 of F32.04 ("of which: covered bonds issued") leaves some uncertainty  whether registered covered bonds issued (compliant 2009/65/EG; article 52; paragraph 4) with have to be included here.  Following the definition of the content of F35.00 ("Covered bond issuance") in Annex XVII; Part D; 5.1 (32) those bonds would be reported within row 100 of F32.04 (and within row 90  as well). As a consequence F32.04/100/10 and F35.00/40/20 - being semanticly identical (carry amount of covered bonds issued) - match each other. Alternatively one might consider to align with FinRep definitions as applicable for F32.01 ("Assets of the reporting institution"). These definitions would require registered covered bonds issued to be reported as deposits (rows 70 and 40). Doing so F32.04/100/10 and F35.00/40/20 - still being semanticly identical  - would different report values.