Artículo 10.16. PS 1 Paragraph 10.16

Material information about progress in managing resources and relationships (see paragraph 10.6(d) ) could include: (a) a description of the actions management has taken to manage the entity’s resources and relationships, for example: (i) to manage the effectiveness with which the entity deploys a resource or relationship—for example, by increasing utilisation or productivity; (ii) to maintain the quantity of a resource—for example, by managing the quantity used during the reporting period or the remaining availability; and (iii) to develop a resource or relationship—for example, through investment in research and development, staff training, or advertising, promotion or other actions to acquire customers; and (b) an explanation of the effects of those actions, supported by metrics that management uses to monitor the resources and relationships and to monitor the effectiveness of its actions.