Institutions shall allocate the notional repricing cash flows deriving from non-trading book positions in floating rate instruments to the relevant repricing time buckets referred to in point 1 of the Annex by repricing date, as follows:
(a)
cash flows deriving from interest payments other than payments of the spread component up to the next repricing date, as per the contractual agreement;
(b)
the remaining principal amount, as per the contractual agreement;
(c)
spread components up to the final contractual maturity, irrespective of any repricing of the non-amortised principal, except where those spread components are excluded in accordance with Article 5(2), second subparagraph.