Artículo 9.12. PS 1 Paragraph 9.12

Material information about the aims of the strategy (see paragraph 9.5(b) ) could include: (a) descriptions of the aims established in response to the drivers, including the long-term aims; (b) an indication of the horizons over which management is seeking to achieve each aim; (c) explanations of how achieving each aim is expected to sustain or develop the entity’s ability to create value and generate cash flows; and (d) if the aims differ from those discussed in management commentary for the previous reporting period, an explanation of how they have changed and why.