(13)When laying down the simplified standardised methodology, it is necessary to ensure both proportionality and conservatism. To that end, a number of elements should be set out in that simplified standardised methodology, including certain simplifications, which provide a framework that is appropriate for the lower risk assessment capacities of small and non-complex institutions, and conservative measures which ensure the robustness of the approach. Such simplifications and conservative measures should include a prescriptive, linear slotting of non-maturity deposit cash flows, including the application of scenario-dependant scalars to the core component, and a simplified calculation of automatic optionality based on pay-outs. Moreover, for the same purpose of simplification and conservativeness, the net interest income measure should rely on a calculation of interest rates based both on an average reference term per product type and an average commercial margin per product type, and on an interest rate up to the repricing date of the instruments, calculated with estimates of average interest rates.