The MBT is a summary of relevant metrics for certain industries and scenarios based on the firm’s experience with and understanding of the industries and scenarios. Where the circumstances of an entity fits one of the industries or scenarios in the MBT, we identify that fact and use such industry or scenario as support for the metrics we determine as relevant. It may also assist in the determination of the benchmark. We do not simply use the MBT to determine metrics, as there will not always be an industry or scenario in the MBT that is applicable to the circumstances of the entity