Artículo 8.7. PS 1 Paragraph 8.7

The information provided to meet the headline objective in paragraph 8.5 and the specific objectives in paragraph 8.6 is intended to help users assess: (a) how effective the entity’s business model is at creating value and generating cash flows; (b) how scalable and adaptable it is; and (c) how resilient and durable it is. Note The scalability of the entity’s business model refers to its ability to accommodate growth, and adaptability refers to its ability to change in response to new circumstances. Resilience refers to the business model’s ability to withstand or recover from shocks or difficult conditions, and durability refers to its ability to remain effective in the long term.