The provision of benchmarks involves discretion in their determination and is inherently subject to certain types of conflicts of interest, which implies the existence of opportunities and incentives to manipulate benchmarks.
Bíonn lánrogha i gceist le soláthar tagarmharcanna maidir lena gcinneadh agus tá sé faoi réir cineálacha áirithe coinbhleachta leasa mar gheall ar a bhfuil sa soláthar sin ann féin, rud a thugann le fios go bhfuil deiseanna agus dreasachtaí ann chun cúbláil a dhéanamh ar thagarmharcanna.