Artículo 10.6. PS 1 Paragraph 10.6

The information about the entity’s resources and relationships shall enable users to understand: (a) the nature of the entity’s resources and relationships and how the entity deploys them; (b) how the entity obtains and maintains its resources and relationships; (c) factors that could affect the availability or the quality of the resources and relationships in the future, including in the long term; and (d) progress in managing the resources and relationships. Note Managing the entity’s resources and relationships includes obtaining and maintaining those resources and relationships as well as developing, enhancing and replacing them as the entity’s needs evolve.