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.