Artículo 10.15. PS 1 Paragraph 10.15

Material information about factors that could affect the availability or the quality of resources and relationships in the future, including in the long term (see paragraph 10.6(c) ) could include information about: (a) factors creating uncertainty over the entity’s continued access to a resource or over the quality of a resource—for example: (i) contractual terms or commercial features that could allow another party to terminate the entity’s access at short notice; (ii) uncertainties resulting from the location of the resource, or relating to its remaining useful life, physical availability or affordability; (iii) possible or expected changes to law or regulation; (iv) environmental or social impacts of the entity’s activities that could affect its ability to operate in a market—for example, because of stakeholder pressure; and (v) systemic factors that could affect access to the resource in the long term, such as climate-related regulation or changes in the natural environment; and (b) factors that affect the availability or the quality of a relationship—for example: (i) the main contractual and commercial factors that could affect the durability of a relationship, such as terms that could make it easier or more difficult for a customer or supplier to terminate a relationship; (ii) the environmental or social impacts of the entity’s activities that could affect its relationships with customers; and (iii) aspects of the entity’s culture that management considers to be important to the strength of the relationship, for example, because of the entity’s reputation for ethical behaviour.