Artículo 13.11. PS 1 Paragraph 13.11

Paragraphs 13.12⁠–⁠13.14 provide examples of information about the entity’s financial performance and financial position that might be material, depending on the entity and its circumstances, for each of the specific disclosure objectives in paragraph 13.5 . The information described in the examples might not relate to a key matter but nonetheless might be material.