Artículo 11.1. PS 1 Paragraph 11.1

To gain insight into factors that could affect an entity’s ability to create value and generate cash flows, users need to understand the risks of events or circumstances that could in the short, medium or long term disrupt the entity’s business model, management’s strategy for sustaining and developing that model, or the entity’s resources and relationships. Link Paragraph 9.5 requires management commentary to provide information that enables users to understand the opportunities that have driven management’s strategy for sustaining and developing the entity’s business model.