a) The financial plan for the period ending 31 July 2013 incorporating the
proposed bid to SFC for merger related funding;
b) The ICT integration plan;
c) The Risk Matrix post merger.
2.14.2 At the time of finalising this report the information in the above areas was not
available.
2.14.3 We recommend that these areas are looked at in the course of the merger
process. Wylie & Bisset LLP would be happy to report on these areas as a
separate exercise outwith the original report.
Appendix 5: Due Diligence Executive Summaries
58