Artículo 8.9. PS 1 Paragraph 8.9

Features of an entity’s business model that management identifies as key could include: (a) features that underpin the entity’s value proposition to its customers—for example, product development (which might be a key feature of a business model that relies on frequent renewal of the entity’s product base) or after-sales service quality (which might be a key feature of a business model that relies on customer retention); (b) features that differentiate the entity’s products or services to provide the entity with a competitive advantage—for example, technology adapted to meet individual customers’ needs; (c) features that changed during the reporting period or will need to change for the entity to sustain its ability to create value and generate cash flows in the future—for example, a process that has been or will need to be modified to comply with forthcoming environmental regulations; or (d) features that may create uncertainty about the entity’s ability to create value and generate cash flows in the future, including in the long term—for example, dependence on a single supplier or on a single customer.