Artículo 10.2. PS 1 Paragraph 10.2

Examples of an entity’s resources are: (a) operating sites and other infrastructure; (b) rights over unextracted or unharvested natural resources; (c) raw or manufactured materials or commodities; (d) intangible resources, such as know-how or other intellectual capital, customer information, brands or reputation; (e) human resources; and (f) cash and other financial resources.