Artículo 1.7. PS 1 Paragraph 1.7

This Practice Statement is not an IFRS Accounting Standard or an IFRS Sustainability Disclosure Standard. Financial statements can comply with IFRS Accounting Standards even if they are not accompanied by management commentary or if they are accompanied by management commentary that does not comply with this Practice Statement. Note Management commentary can comply with this Practice Statement even if: (a) it accompanies financial statements prepared on a basis other than IFRS Accounting Standards; or (b) it does not accompany or include sustainability-related financial disclosures prepared in accordance with IFRS Sustainability Disclosure Standards or on another basis.