Transaktioner, som har en lineær risikoprofil, og hvor det underliggende instrument er et gældsinstrument, tildeles en renterisikoposition for gældsinstrumentet og en anden renterisikoposition for betalingselementet.
transactions with a linear risk profile with a debt instrument as the underlying instrument shall be mapped to an interest rate risk position for the debt instrument and another interest rate risk position for the payment leg;