Artículo 10.13. PS 1 Paragraph 10.13

Material information about the nature of the entity’s resources and relationships and how the entity deploys them (see paragraph 10.6(a) ) could include: (a) an overview of the entity’s resources and relationships and how they have changed in the reporting period, including: (i) a description of resources and relationships—for example, a unique technology, raw materials, categories of workforce or customer base; and (ii) quantitative information about the scale of the resources and relationships; (b) an analysis of components of a key resource or relationship whose characteristics or risks differ from each other—for example, retail customers and wholesale customers; (c) an explanation of the role resources or relationships play in the business model; and (d) an explanation of changes to the way the entity deploys its resources or relationships.