Please refer to this thread for a related question. Please note that there is a difference between loans to individuals (mortgages are currently optional while other consumer loans are out of scope) and loans to companies (which are required or optional - see Table 1 of the pilot test version 2.0 of the Near-Term Criteria and Recommendations for FIs for additional details). If a company is not required to cover its financial activities, then it could potentially set targets as a (non-FI) corporate.