Artículo 9.5. PS 1 Paragraph 9.5

The information about management’s strategy for sustaining and developing the entity’s business model shall enable users to understand: (a) the drivers of the strategy, including the opportunities management has chosen to pursue; Note The drivers of management’s strategy for sustaining and developing the entity’s business model could include, for example: (a) the entity’s stated purpose; (b) opportunities that management has chosen to pursue in the short, medium or long term (for example, short‑term opportunities to exploit a competitive advantage or save costs or long-term opportunities arising from changing customer needs or other changes in the external environment); (c) risks (for example, an emerging competitive threat to the entity’s market position or factors that could restrict the availability of a resource or the entity’s access to a resource); or (d) successes and failures in implementing the strategy set in previous periods. (b) the aims of the strategy; (c) milestones on the path towards those aims; (d) plans for reaching the milestones and achieving the aims; (e) the financial resources required to implement the strategy, and management’s approach to allocating financial resources; and (f) progress in implementing the strategy. Link Some information about financial resource requirements and allocation needed to meet the disclosure objectives might be available in another report published by the entity, for example, the related financial statements. That information may be included in management commentary by cross‑reference to the other report. See paragraphs 5.18⁠–⁠5.20 .