Artículo 9.14. PS 1 Paragraph 9.14

Material information about the plans for reaching the milestones and achieving the aims (see paragraph 9.5(d) ) could include: (a) descriptions of the actions management intends to take to reach the milestones and to achieve the aims; (b) an overview of the expected positive and negative effects of the intended actions on the entity—for example, information about a strategy for outsourcing after-sales support might need to cover both the expected cost savings and the potential effects on customer service; and (c) if the intended actions differ from those discussed in management commentary for the previous reporting period, an explanation of how they have changed and why.