Template sensor, enteti_id, when reacting on sensor change?

When creating your Template sensor,
https://www.home-assistant.io/components/sensor.template/ ,
you can link it to another sensor using configuration variable “entity_id”. The documentation saying
“entity_id: (string | list)(Optional)A list of entity IDs so the sensor only reacts to state changes of these entities. This can be used if the automatic analysis fails to find all relevant entities.”

My question is, is it only the state change, that triggers the reaction, or does also changes in sensor attributes trigger a reaction?