Artículo 9.1. PS 1 Paragraph 9.1

Users need information not only about an entity’s business model, but also about management’s strategy for sustaining and developing that model in the short, medium and long term. Such a strategy can include: (a) aims, which provide a direction for the entity, including in the long term—for example, an aim to create a distinct competitive position, establish a reputation for quality or develop expertise in a new field; (b) milestones on the path towards those aims; and (c) plans for reaching the milestones and achieving the aims.