Artículo 12.4. PS 1 Paragraph 12.4

Factors and trends that might affect an entity include those relating to: (a) market forces or market disruption—for example, competition, supply and demand and the bargaining power of suppliers and customers; (b) economic and political conditions—for example, commodity prices and economic and political stability; (c) laws and regulations—for example, industry regulations, tax law and health and safety regulations; (d) society—for example, demographic, lifestyle or cultural changes; (e) the natural environment and related regulation—for example, resource availability, pollution or climate-related regulation; or (f) technology—for example, the emergence of alternative environmentally friendly technologies or solutions to customer needs.