Dear Monika,
In page 84, the FI Guidance defines Project finance as "the financing of a project, such as infrastructure, and public and industrial assets using a limited-resource structure, including debt, equity, and/or mezzanine. "
You should treat long-term Corporate loans with defined use of proceeds as such and not as project finance, and cover these loans as per Table 5.2.
Corporate loans for financing buildings are considered as Corporate loans for Commercial Real Estate. Annex B (page 125) in the FI Guidance explains target setting for this asset class, which is a required activity as per Table 5.2, and FIs must cover 67% of he portfolio by square meters or financed emissions with an SDA target.
I hope this helps. Best regards,
Monica