Material information about the drivers of the strategy, including the opportunities management has chosen to pursue (see paragraph 9.5(a) ) could include: (a) descriptions of what is driving the strategy and why; (b) assumptions about the external environment driving the strategy (for example, assumptions about trends in customer demand)—what the assumptions are, their bases and the time horizons they cover; and (c) if the drivers of the strategy differ from those discussed in management commentary for the previous reporting period, an explanation of how they have changed and why.
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