70. Competent authorities should determine the focus of the BMA. They should focus on the business lines that are most important in terms of viability or future sustainability of current business model, and/or most likely to increase the institution's exposure to existing or new vulnerabilities. Competent authorities should take into account:
a. the materiality of business lines - whether certain business lines are more important in terms of generating profits (or losses);
b. previous supervisory findings - whether the findings for other elements of the SREP can provide indicators on business lines requiring further investigation;
c. findings and observations from internal or external audit reports - whether the audit function has identified specific issues regarding the sustainability or viability of certain business lines;
d. importance to strategic plans - whether there are business lines that the institution wishes to grow substantially, or decrease;
e. outcomes of thematic supervi
…