Artículo 10.11. PS 1 Paragraph 10.11

Material information about the entity’s resources and relationships is likely to include metrics that management uses to monitor key resources and relationships and to measure progress in managing them. Such metrics could include measures relating to: (a) the quantity of a resource used during the reporting period, or the scale of its use—for example, the rate of consumption of a natural resource; (b) the quantity of a resource remaining at the end of the reporting period—for example, oil or mineral reserves; (c) the effectiveness with which the entity has deployed a resource or relationship, which could include: (i) measures of utilisation—for example, hotel room occupancy; or (ii) measures of productivity—for example, store revenue per unit of floor area; (d) the strength of a relationship—for example, customer retention statistics or employee engagement survey scores; and (e) progress in enhancing a resource or developing a relationship—for example, regulatory approval of a new drug or new technology, or growth in customer numbers or in customer satisfaction scores.