(3)The definition of instruments bearing residual risks provided for in Article 325u(2), point (b), of Regulation (EU) No 575/2013, is not sufficiently clear to allow institutions to identify certain instruments bearing residual risks. Therefore, a list of instruments bearing residual risks, albeit non-exhaustive, should be specified to ensure a certain degree of harmonisation and consistency in the treatment of instruments bearing those risks across the Union. The elements of such a list should be selected considering the relevant international BCBS framework. For other instruments with a presumption to bear residual risks, institutions should assess whether those instruments meet the definition set out in Article 325u(2), point (b), of that Regulation.