The draft delegated act is based on the provisions of the current RTS 20. Implemented changes correspond to the amended Ancillary Activity Exemption under Directive (EU) 2021/338. The changes triggered by the amended Ancillary Activity Exemption text are the deletion of the Overall Market Size Test and the introduction of a new de-minimis Threshold Test. The amended text does not require changes to the established calculation methodology of the current Trading Test and Capital Employed Test.