(4)The profit and loss attribution requirement laid down in Article 325bg of Regulation (EU) No 575/2013 has a prominent role in ensuring that the theoretical changes and the hypothetical changes in the trading desk portfolio’s value are sufficiently close. The statistical tests included in the international standards developed by the Basel Committee for Banking and Supervision, the Spearman correlation coefficient and the Kolmogorov-Smirnov test metric, to operationalise the profit and loss attribution requirement are appropriate for that purpose and should therefore be used by institutions.