(2)A further condition for extraordinary circumstances to be deemed to be prevalent should be that institutions are unable to meet the back-testing requirements set out in Article 325bf(3) of Regulation (EU) No 575/2013, or the profit and loss attribution requirement laid down in Article 325bg of that Regulation, because of events that are beyond their control and provided that the non-compliance with those requirements does not result from deficiencies in the internal model.