Article 2
Allocation of the indirect exposures to categories of derivative contracts
Institutions shall allocate the indirect exposures referred to in Article 1(1) to one of the following categories of derivative contracts:
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(a) |
options on debt and equity instruments; |
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(b) |
credit derivative contracts; |
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(c) |
all other derivative contracts listed in Annex II of Regulation (EU) No 575/2013 having as an underlying asset a debt or equity instrument and which are not included in the categories referred to in points (a) or (b) of this paragraph. |