(5)In line with the Basel standards, pursuant to Article 325az(2), point (d), of Regulation (EU) No 575/2013, to be granted permission to use the alternative internal model approach (AIMA) for the calculation of their own funds requirements for market risk, credit institutions are required to conduct and successfully pass, on an ongoing basis, the profit and loss attribution test (PLAT) laid down in Article 325bg of that Regulation at the level of each trading desk included in the scope of their AIMA permission. For trading desks that fail the test, credit institutions are to calculate the own funds requirements for market risk under the alternative standardised approach. Recent experience has highlighted difficulties for several trading desks in successfully passing the test, even where the failures may not necessarily be linked to model deficiencies. As a result, other jurisdictions implemented the PLAT, at least temporarily, in a non-binding manner, only as a monitoring tool. To address concerns about the level playing field with those jurisdictions, the Union implementation should also allow banks to calculate the PLAT only for monitoring purposes during the three-year period, and should specify that the PLAT does not have a direct impact on the own funds requirements during that period.