92. Competent authorities should also assess whether the financial forecasts match the business …

Competent authorities should also assess whether the financial forecasts match the business strategy laid out in the plan, whether there is a clear plan towards implementation and the capacity to execute and implement the business plan. In this latter regard, the competent authorities’ review should also take into account the assessment of the management’s professional capability on an ongoing basis, including with regard to the business plan and its changes over time, and the availability of sufficient human resources to ensure the implementation of the business strategy. To support this assessment, competent authorities should take into account the previous professional experience of the members of the management body.

7.2.5 Financial forecasts

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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