Artículo 8.13. PS 1 Paragraph 8.13

Material information about the entity’s cycle of creating value and generating cash flows (see paragraph 8.6(b) ) could include: (a) a description of the inputs to the entity’s business model, such as the entity’s resources and relationships (see Chapter 10 ); (b) a description of the outputs of the entity’s business model, such as categories of the entity’s products or services, and an explanation of how the entity differentiates those products or services from those of its competitors; (c) a discussion of the processes involved in operating the entity’s business model, including: (i) processes involved in obtaining, maintaining or enhancing resources and relationships—for example, purchasing, research and development, staff training, and customer loyalty programmes; (ii) processes involved in creating products and services—for example, product design, production and quality control; and (iii) processes involved in delivering products and services—for example, marketing, distribution and after-sales service; (d) an overview of the entity’s markets, selling and distribution channels, and categories of customers; and (e) an analysis of changes in the entity’s inputs, processes and outputs during the reporting period—for example, changes that affect the entity’s production capacity or efficiency.