34. The strategic plan of an enterprise that is not subject to the Public Administration Act (chapter A-6.01) is established according to the form, content and timetable determined by the Government. The strategic plan must state(1) the context in which the enterprise operates and the main challenges it faces;
(2) the enterprise’s objectives and strategic directions;
(3) the results targeted over the period covered by the plan;
(4) the performance indicators to be used in measuring results; and
(5) any other element determined by the Minister.