Artículo 1.12. PS 1 Paragraph 1.12

Chapter 4 sets out requirements for providing material information in management commentary, together with supporting guidance. For example, Chapter 4: (a) explains that it is likely that much of the material information needed to meet the objective of management commentary and the disclosure objectives for the areas of content in Part B will relate to key matters , that is, matters that are fundamental to an entity’s ability to create value and generate cash flows, including in the long term. Chapter 4 also provides guidance on identifying key matters. (b) provides guidance on identifying information that might be material and assessing whether information is material.