EBU Single Rulebook Q&A 1 October 2014 2014_1506 Treatment of contracts for difference under Article 327(1) or Regulation (EU) No 575/2013 (CRR)

Shall financial contracts for difference be treated as exposure in an underlying instrument? Treatment of financial contracts for difference (MiFID, Annex I, Section C, Point 9) is not described in Article 327 of CRR, although treatment of the other derivative categories is described. As they are different MiFID category than futures, options, warrants etc.