1. When assessing whether an institution’s internal model is implemented with integrity as required by Article 325bi(1) of Regulation (EU) No 575/2013 in relation to requirements on the technical elements to be included in the hypothetical changes in the trading desk portfolio’s value for the profit and loss attribution requirements referred to in Article 325bg of that Regulation, competent authorities shall verify whether, the time series of hypothetical changes in the trading desk portfolio’s value as used for the purpose of the back-testing requirements coincides with the time series of hypothetical changes in the trading desk portfolio’s value as used for the profit and loss attribution requirement, as required by Article 13 of Delegated Regulation (EU) 2022/2059.