Artículo 12.12. PS 1 Paragraph 12.12

Paragraphs 12.13⁠–⁠12.16 provide examples of information about factors and trends in the entity’s external environment that might be material, depending on the entity and its circumstances, for each of the specific disclosure objectives in paragraph 12.6 . The information described in the examples might not relate to a key matter but nonetheless might be material.