1.The following financial products shall be considered synthetic holdings of capital instruments pursuant to points (f), (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013:
derivative instruments that have capital instruments of a financial sector entity as their underlying or have the financial sector entity as their reference entity;
guarantees or credit protection provided to a third party in respect of the third party's investments in a capital instrument of a financial sector entity.
2.The financial products provided for in paragraph 1 shall include the following:
investments in total return swaps on a capital instrument of a financial sector entity;
call options purchased by the institution on a capital instrument of a financial sector entity;
put options sold by the institution on a capital instrument of a financial sector entity or any other actual or contingent contractual obligation of the institution to purchase its own own funds instruments;
investments in forward purchase agreements on a capital instrument of a financial sector entity.