EBU Single Rulebook Q&A 14 February 2014 2014_851 Inclusion of derivatives in the product list mentioned in Article 378

Are derivatives also to be included in the product list mentioned in Article 378? Article 378 lists the following products for which an institution shall calculate the price difference to which it is exposed if they are unsettled after their due delivery date Debt Instruments Equities Foreign Currency Commodities However on ANNEX II 'Reporting of Own Funds and own Funds Requirements' the