What is the test for making a false or deliberately misleading statement in the context of CALCRIM No. 362?

^3. CALCRIM No. 362 is the successor to CALJIC No. 2.03. Former CALJIC No. 2.03 provided as follows: "'If you find that before this trial [the] defendant made a willfully false or deliberately misleading statement concerning the . . . crimes for which he is now being tried, you may consider that statement as a circumstance tending to prove a consciousness of guilt. However, that conduct is not sufficient by itself to prove guilt, and its weight and significance, if any, are for you to decide.'" (People v. McGowan (2008) 160 Cal.App.4th 1099, 1103.)