If the As-Is documentation is not complete, the Business Analyst has to make an expert judgement of what the gap is between the current and the intended situation. This might imply doing some additional As-Is analysis after all.

Take into account all the COPAFILT and PESTLE aspects of the Business. COPAFILT is an acronym that addresses all aspects that are relevant for a business change: Commerce, Organization structure, Personnel, Administration, Finance, Information provisioning and communication, Legal aspects and Technology. PESTLE is a comparable acronym which stands for Political, Economic, Social, Technological, Legal and Environmental aspects. By describing these aspects a picture occurs that shows the external environment in which the organisation operates now and will operate in the future.

Mark the differences in such a way that the necessary changes will become clear. These necessary changes might occur in all the aspects of the business. They are identified at least for the separate aspects or modelling streams.

Do not try to judge, assess or cluster the changes; just provide a factual list