83. Having conducted the analyses covered in Sections 4.4 to 4.6, competent authorities should form, or update, their view on the sustainability of the institution's strategy on the basis of its ability to generate acceptable returns, as defined above, over a forward-looking period of at least 3 years based on its strategic plans and financial forecasts and given the supervisory assessment of the business environment.
84. In particular, competent authorities should assess the sustainability of the institution's strategy based on:
a. the plausibility of the institution's assumptions and projected financial performance compared to the supervisory view of the current and future business environment;
b. the impact on the projected financial performance of the supervisory view of the business environment (where this differs from the institution's assumptions); and
c. the risk level of the strategy (i.e. the complexity and ambition of the strategy compared to the current business model) and
…