78. Competent authorities should undertake a quantitative and qualitative forward-looking analysis of the institution's financial projections and strategic plan to understand the assumptions, plausibility and riskiness of its business strategy.
79. Areas for analysis by competent authorities should include:
a. overall strategy: competent authorities should consider the main quantitative and qualitative management objectives;
b. projected financial performance: competent authorities should consider projected financial performance, covering the same or similar metrics as those covered in the quantitative analysis of the current business model;
c. success drivers of the strategy and financial plan: competent authorities should determine the key changes proposed to the current business model to meet the objectives;
d. assumptions: competent authorities should determine the plausibility and consistency of the assumptions made by the institution that drive its strategy and forecasts; these m
…