Artículo 12.15. PS 1 Paragraph 12.15

Material information about how management monitors and plans to respond to factors and trends in the entity’s external environment (see paragraph 12.6(c) ) could include: (a) a description of how management monitors factors and trends in the external environment, and the metrics that management uses to monitor those factors and trends. (b) a description of how management plans to respond to those factors and trends. This explanation could cover, for example, the steps management plans to take: (i) to adapt the entity’s business model, or management’s strategy for sustaining and developing that model, to take advantage of new opportunities; (ii) to secure the availability of resources or maintain relationships; or (iii) to mitigate an increasing risk.