Artículo 13.8. PS 1 Paragraph 13.8

Aspects of an entity’s financial performance and financial position that management identifies as key could include: (a) categories of income, expenses, profit or loss, or cash flows, or specific income, expenses or cash flows within those categories—for example, revenue for segments of the business or for categories of customers, gross profit, investment income, financing expenses, tax expenses, or cash flows from operating activities; or (b) categories of assets, liabilities or net assets, or specific assets and liabilities within those categories—for example, infrastructure plant and equipment, working capital, net debt or environmental rehabilitation obligations. Note The key aspects of an entity’s financial performance and financial position will depend on the industry in which the entity operates. For example, research and development expenses could be a key aspect of the financial performance of a pharmaceutical entity.