(a) Time required for full implementation, considering expected time for the management action to take effect such as improvement of asset quality due to tightening of underwriting standards;

(b) Legal restrictions and impediments that may affect financial resources to be relied upon such as cross border transfers of capital to entities within the group;

(c) Elevated cost associated with additional borrowings and risk of undersubscription when issuing debt or raising capital;

(d) Limited access to funding markets and reduced market liquidity for assets to be disposed of as well as increased volatility which may further depress the price of these assets;

(e) Loss of revenue and market share arising from any proposed reduction in lending activities;

(f) Reputational risk and potential negative market reaction caused by ceasing discretionary coupons or exercising convertibility provisions of capital instruments; and

(g) The potential response of other banks and market participants to a given scenario and the consequential impact on asset and funding markets.