1.For the purposes of Article 325bg of Regulation (EU) No 575/2013, institutions may replace the value of input data for a given risk factor used in the calculation of the theoretical changes in the trading desk portfolio’s value with the value of the input data of the same nature for the same risk factor used in the calculation of the hypothetical changes in the trading desk portfolio’s value, provided either of the following conditions is met:
(a)differences in the input data are due to the fact that the data are sourced from different data providers;
(b)differences in the input data are due to the fact that the input data are extracted from the market data source at different times during the same business day.