4.8 The Key Performance Indicators (KPIs) became tougher after the target date, December 2000, for the completion of business transformation. As SBS did not achieve that target, it has faced difficulties in achieving the required performance standards. To perform better it needs to improve processes further to achieve the full modernisation of NS&I's operations. NS&I recognised this and agreed to temporary changes to KPIs to reflect a fairer performance deduction for SBS in line with NS&I's liability for SBS's performance failures and to assist SBS in re-engineering the operations. Figure 11 shows the amendments and NS&I's rationale for the changes.