751. Supervisors should consider the quality of the bank’s management information reporting and systems, the manner in which
business risks and activities are aggregated, and management’s record in responding to emerging or changing risks.
752. In all instances, the capital level at an individual bank should be determined according to the bank’s risk profile and
adequacy of its risk management process and internal controls. External factors such as business cycle effects and the macroeconomic
environment should also be considered.