Georgia Code Title 7. Banking and Finance § 7-1-317

(1) The nature and type of business to be conducted;

(2) The nature and liquidity of assets to be held;

(3) The amount of fiduciary assets to be under management of the trust company;

(4) The type of fiduciary assets to be held and the depository for such assets;

(5) The complexity of fiduciary duties and degree of discretion to be undertaken;

(6) The competence and experience of management;

(7) The extent and adequacy of internal controls;

(8) The presence or absence of annual unqualified audits by an independent certified public accountant;

(9) The reasonableness of business plans for retaining or acquiring additional equity capital;

(10) The existence and adequacy of insurance to protect the clients, beneficiaries, and grantors of the trust company;

(11) Any history of operating losses;

(12) Any history of loss in relation to fiduciary or custodial accounts; and

(13) The amount of support from the trust company's parent or affiliate.