98. Competent authorities may need to assess a business plan with a longer time horizon, for …

Competent authorities may need to assess a business plan with a longer time horizon, for instance of up to five years. This may be the case, for instance, in respect of those applicants whose business cycle develops over five years or whose three-year business plans show sustainability weaknesses. In such cases, the level of intensity of the assessment should be calibrated according to the business plan’s risk profile, potential weaknesses and uncertainty linked to the longer time horizon.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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