(5)Quantitative thresholds should be designed to take into account the overall impact of an extension or change to IMA on the risk numbers computed by any internal model affected by the extension or change, as well as on the required capital, based on both internal and standardised approaches, in order to reflect the extent to which internal approaches are used for the overall own funds requirements for market risk. However, in order to reduce the burden for institutions, it is appropriate, for the purposes of computing these quantitative thresholds, not to consider, when calculating each of the required risk numbers over the observation period of 15 business days, the average of relevant IMA risk numbers over the preceding 60 business days, but rather the most recent risk number.