(4)Given the non-standard nature of many of the instruments bearing residual risk, a non-exhaustive list of risks which should not in themselves trigger the inclusion of an instrument under the definition of instruments bearing residual risks should also be specified in order to provide greater legal certainty and transparency. However, institutions should assess whether an instrument exposed to those risks could still be considered as an instrument exposed to residual risk if the instrument meets one of the other conditions referred to in Article 325u(2) of Regulation (EU) No 575/2013.