Artículo 4.6. PS 1 Paragraph 4.6

Key matters are likely to be interrelated. Therefore, the effects of related key matters on the entity’s ability to create value and generate cash flows are likely to be pervasive and to relate to more than one area of content. Link If a matter discussed for one area of content has implications for matters discussed for other areas of content, paragraph 6.5 requires management commentary to include the information necessary for users to assess those implications. Illustration If a competitive advantage is a key feature of an entity’s business model, management’s plan for sustaining that competitive advantage is likely to be a key aspect of its strategy for sustaining and developing the entity’s business model. Risks of events or circumstances that could fundamentally erode the competitive advantage are likely to be key risks.