(6)To strike the right balance between, on the one hand, ensuring comparability of the calculation results and, on the other hand, providing the flexibility necessary due to the long-term horizon and the inherent operational complexity, commercial margins and spread components should be included in the calculation of the net interest income. However, for the calculation of the economic value of equity, institutions should proceed in accordance with their internal management and measurement approach for interest rate risk in the non-trading book.