Allocation of the indirect exposures to categories of derivative contracts
Article 2
Institutions shall allocate the indirect exposures referred to in Article 1(1) to one of the following categories of derivative contracts: (a) options on debt and equity instruments; (b) credit derivative contracts; (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.