Artículo 10.14. PS 1 Paragraph 10.14

Material information about how the entity obtains and maintains its resources and relationships (see paragraph 10.6(b) ) could include: (a) information about how the entity accesses a resource—for example: (i) whether the entity controls a resource directly or relies on another party for access; (ii) the identity or common characteristics of the parties on which the entity’s access to a resource depends, such as a supplier that controls unique equipment used in producing the entity’s products, intermediaries or government agencies; and (iii) features of supply chains, such as their resilience or fragility and susceptibility to disruption. (b) an explanation of changes to the way the entity obtains and maintains its resources and relationships. (c) information about how the entity expects to obtain and maintain its resources and relationships in the future, including: (i) an analysis of the resources and relationships that will be required for the entity’s operations; and (ii) an explanation of the entity’s plans for obtaining and maintaining the required resources and relationships, and of factors that could affect the implementation of those plans. ( Paragraph 9.5(e) covers plans for obtaining the financial resources required to implement management’s strategy for sustaining and developing the entity’s business model.)