1
If the interest rate instruments or equity-like instruments are equity instruments of an entity operating in the financial sector, the net exposure shall be calculated in accordance with Article 52.
2
In the case of interest rate instruments and equity-like instruments of the same issuer which are not in the trading book and which have the same risk weight, the net exposure shall be calculated in accordance with Article 51.
3
For exposures that are not in the trading book, the carrying value of the physical holding shall be used.
4
Paragraphs 1 and 2 shall also apply to interest rate instruments and equity-like instruments in the trading book, provided that the minimum capital is calculated in accordance with Article 83 paragraph 3.