(11)The manner in which institutions should aggregate their total own funds requirements for market risk should be aligned with the international standards. Therefore, the aggregation formula should reflect the results of the profit and loss attribution requirement, including the additional capital requirement where theoretical and hypothetical changes are not sufficiently close. In addition, the aggregation formula should reflect a reduction in diversification benefits where the own funds requirements for a trading desk are calculated with the alternative standardised approach and not with the alternative internal model approach.