(9)Differences between the valuation processes producing hypothetical and theoretical changes in a portfolio’s value may be due to omissions of certain risk factors in the risk-measurement model or simplifications of the risk-measurement model. Other differences may be due to misalignments in the data that an institution uses as inputs for determining its portfolios’ value. To avoid additional sources of discrepancies resulting from such differences in input data, institutions should be allowed to align the input data provided that some specific conditions are met.