Artículo 1.4. PS 1 Paragraph 1.4

Management commentary accompanies general purpose financial statements (financial statements) prepared in accordance with IFRS Accounting Standards or on another basis. Management commentary might accompany the related financial statements as a distinguishable part of a larger report or as a stand-alone report. Management commentary might also accompany or include sustainability-related financial disclosures prepared in accordance with IFRS Sustainability Disclosure Standards or on another basis. Management commentary might be known under another name.