7. For the purposes of paragraph 3, point (b)(ii), competent authorities shall:
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(a)
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identify the most material risk factors for which the institution applied the treatment referred to in Article 14(1) of Delegated Regulation (EU) 2022/2059;
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(b)
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verify whether the same risk factor is used in the calculation of the hypothetical and theoretical changes;
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(c)
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verify whether the value of the risk factors referred to in point (a) differs only because of the different sources or extraction times of their input data.
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The intensity at which the competent authority performs the assessment shall be proportionate to the effect that the alignment of risk factors’ input data has on the theoretical changes and on the profit and loss attribution test results as referred to in Article 15(2) of Delegated Regulation (EU) 2022/2059.