FIN.9:4.6 - Return the allocation with its grounds and reconsideration conditions

Explain why the selected whole alternative is preferable under the stated basis, which constraints bind, and what a plausible change would do. A close result can depend on a price, capacity block, replacement assumption, shared customer effect or funding date. Use the relevant sensitivity or coherent scenario to identify that dependence; an unexplained composite score cannot repair incompatible financial meanings.

Retain a robust alternative or a conditional recommendation where the evidence warrants it. If the gain turns on an attainable missing fact, use C.11.DUA to compare obtaining it with acting, deferring or choosing a smaller commitment. If the uncertainty cannot be resolved in time, make the available choice and its consequences explicit rather than assume the most favorable branch.

The financial recommendation is an input to the corporation’s decision. Existing authority may already cover routine action; other transactions need their actual consents and execution arrangements. FIN.16 combines the warranted financial answer with those conditions, and FIN.17 refreshes the affected value or constraint when the relied-on facts change. A changed constraint reopens the feasible set, while a changed operating assumption reopens the values it affects.