Artículo 10.9. PS 1 Paragraph 10.9

Resources or relationships that management identifies as key could include: (a) resources that provide the entity with a competitive advantage—for example, a group of specialist employees, unique know-how or an exclusive right; (b) relationships—for example, with related parties or an exclusive supplier—that provide the entity with access to resources that cannot readily be substituted; or (c) resources or relationships that create concentration risk for the entity—for example, a raw material that can be sourced only from one region, a manufacturing component for which there is no viable alternative or for which the entity relies on a small number of suppliers, or a resource whose availability is constrained by environmental changes.