Artículo 9.8. PS 1 Paragraph 9.8

Aspects of the strategy that management identifies as key could include those that relate to: (a) fulfilling the entity’s stated purpose; (b) enhancing features of the entity’s business model; (c) preserving or enhancing the entity’s access to resources or relationships, or preserving or enhancing the quality of those resources or relationships; (d) reducing the entity’s exposure to risks; (e) pursuing an opportunity; or (f) responding to a factor or trend in the entity’s external environment.