2. The relevant entities shall ensure a level of security of network and information systems appropriate to the risks posed when implementing and applying the technical and methodological requirements of cybersecurity risk-management measures set out in the Annex to this Regulation. For that purpose, they shall take due account of the degree of their exposure to risks, their size and the likelihood of occurrence of incidents and their severity, including their societal and economic impact, when complying with the technical and methodological requirements of cybersecurity risk-management measures set out in the Annex to this Regulation.
Where the Annex to this Regulation provides that a technical or methodological requirement of a cybersecurity risk-management measure shall be applied ‘where appropriate’, ‘where applicable’ or ‘to the extent feasible’, and where a relevant entity considers it not appropriate, not applicable or not feasible for the relevant entity to apply certain such technical and methodological requirements, the relevant entity shall in a comprehensible manner document its reasoning to that effect.