Artículo 8.4. PS 1 Paragraph 8.4

An entity’s business model can evolve as management responds to internal and external factors and trends. Management commentary provides information about the entity’s business model that operated during the reporting period and explains whether, how and why that model has changed since the previous reporting period. Link Chapter 9 sets out requirements that apply to information about management’s aims and plans for sustaining and developing the entity’s business model in the future, including information about the opportunities that management has chosen to pursue.