Article 2Allocation 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:
(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.