Artículo 1.9. PS 1 Paragraph 1.9

In this Practice Statement: (a) Part A (Chapters 2⁠–⁠7) sets out general requirements and guidance that apply to management commentary as a whole and the information included in it, as explained in paragraphs 1.10⁠–⁠1.15 ; (b) Part B (Chapters 8⁠–⁠13) sets out requirements and guidance for six specified areas of content to be included in management commentary, as explained in paragraphs 1.16⁠–⁠1.22 ; (c) Appendix A sets out defined terms; and (d) Appendix B provides an overview of requirements and guidance in this Practice Statement that management is likely to need to consider in deciding what information to provide in its management commentary about matters that could affect the entity’s long-term prospects, its intangible resources and relationships, and environmental, social and governance matters, as explained in paragraphs 1.23⁠–⁠1.25 .