(4)According to the BCBS standards, any outlier test mandated in addition to the test on the economic value of equity should use a threshold to identify outlier banks that is at least as stringent as the one applied to the test on the economic value of equity (15 % of Tier 1 capital). That threshold should actually reflect the current environment in a prudentially sound and proportionate manner, thereby contributing to legal certainty and achieving harmonisation across the Union, having also regard to the fact that exceeding the thresholds for economic value of equity and net interest income outlier tests will neither necessarily require institutions to recalibrate their internal arrangements, processes or mechanisms and corresponding models and approaches, nor entail the automatic exercise of supervisory powers, where the institution’s management of the interest rate risk arising from non-trading book activities is adequate, proportionate to the business model and the institution is not excessively exposed to such a risk.