Artículo 12.13. PS 1 Paragraph 12.13

Material information about the nature of factors and trends in the entity’s external environment (see paragraph 12.6(a) ) could include: (a) an overview of the entity’s external environment, covering both the entity’s direct environment and the wider environment; and (b) an explanation of factors and trends in the entity’s external environment that have affected or could affect the entity, covering: (i) developments in the factors and trends in the reporting period; (ii) metrics used to monitor the factors and trends, including their sources; and (iii) assumptions about future developments in the factors and trends on which management has based decisions.