Artículo 12.11. PS 1 Paragraph 12.11

Material information about factors and trends in the entity’s external environment is likely to include metrics that management uses to monitor key factors and trends and to measure progress in responding to them. Such metrics could include measures of: (a) the factors and trends—for example, external market share statistics, industry benchmarks, or results of customer surveys; and (b) the effectiveness of management’s response to those factors and trends—for example, the change in the proportion of the entity’s revenue exposed to demographic reductions in demand.