Artículo 11.9. PS 1 Paragraph 11.9

Local law or regulation might require management commentary to include information about particular risks regardless of whether those risks are key risks for the entity and regardless of whether information about them is material. Paragraph 5.17 requires any immaterial information included in management commentary to be provided in a way that avoids obscuring material information. To meet this requirement, material information about key risks needs to be made prominent and distinguishable from immaterial information about other risks provided to satisfy local laws or regulations.