Artículo 13.13. PS 1 Paragraph 13.13

Material information about how management has allocated financial resources in the reporting period (see paragraph 13.5(b) ) could include: (a) information about financial resource allocation decisions during the reporting period, including information about the target returns on which investment decisions were based; (b) information about the actual returns generated by past financial resource allocation decisions; (c) an analysis of expenditure during the reporting period on activities aimed at: (i) maintaining ongoing operations; (ii) enhancing the entity’s ability to create value and generate cash flows—for example, by adding customers, investing in research and development or acquiring businesses; and (iii) other purposes—for example, repurchasing shares, repaying debt or paying dividends; and (d) an analysis of authorised future expenditure and contracted future expenditure.