Artículo 1.26. PS 1 Paragraph 1.26

Entities can apply this Practice Statement alongside local law or regulation. If local law or regulation specifies only general requirements, an entity can apply the Practice Statement requirements and guidance to help it comply with that law or regulation. Conversely, if local law or regulation is detailed and prescribes disclosure of specific information, an entity is permitted to include all of that information in its management commentary even if some of the information is not required by the Practice Statement, as long it does not obscure material information (see paragraph 5.17 ).