3.By way of derogation from paragraphs 1 and 2 of this Article, where the indirect exposure values are to be assigned to the unknown client, as laid down in Article 6(2) and (3) of Commission Delegated Regulation (EU) No 1187/2014, and where the indirect exposure values are negative, the institution shall set to zero those indirect exposure values before counting them towards the exposures to the unknown client.