Lending to shipping sector - mix between general corporate loans and financing to specific ships

Hi,

Is there any guidance on how an FI should set targets for lending to the shipping sector, when the lending is a mix between general corporate loans and financing to specific ships?

Our understanding is that the SDA tool requires ship-level data and we can thus set targets for the financing that is directly linked to specific ships, but how would we treat general corporate loans to shipping companies in the SDA tool? Can we use an average intensity metric for the company to set a combined target for both the general corporate loans as well as specific financing of ships?

Also, which scopes should be be included when we set a target for the shipping sector?