Artículo 8.12. PS 1 Paragraph 8.12

Material information about the range, nature and scale of the entity’s operations (see paragraph 8.6(a) ) could include: (a) an overview of the entity and of the range of its operations; (b) a description of the entity’s operations and quantitative information about their scale; (c) a description of operations conducted through associates and joint ventures, and quantitative information about their scale; (d) an explanation of dependencies and synergies between the entity’s operations; (e) a list of locations of the entity’s operations and quantitative information about the scale of operations in each location; (f) an explanation of how the entity’s operating structure relates to its legal structure, if necessary to understand a matter—for example, a regulatory or tax matter; (g) an explanation of how the entity’s business model relates to the entity’s stated purpose, if any; and (h) an analysis of changes in the range, nature or scale of the entity’s operations during the reporting period, including changes resulting from acquisitions, disposals, strategic partnerships or joint ventures.