(2)For the purposes of calculating the economic value of equity and the net interest income, it is necessary to specify common modelling and parametric assumptions that the institutions should use. To that end, for the calculation of the net interest income, a constant balance sheet assumption over a one-year period should be used, while, for the calculation of the economic value of equity, a run-off balance sheet assumption where maturing positions are not replaced should be used. These assumptions aim to provide a good balance in terms of calculation accuracy, reliability of estimates and operational complexity.