Artículo 9.9. PS 1 Paragraph 9.9

Material information about management’s strategy for sustaining and developing the entity’s business model is likely to include metrics that management uses to monitor key aspects of that strategy and to measure progress in implementing the strategy. Such metrics could include measures relating to: (a) progress towards long-term aims—for example, market share statistics or brand reputation scores; (b) progress towards milestones—for example, measures of product quality or customer retention statistics; and (c) allocation of financial resources—for example, amounts invested in research and development.