Artículo 13.14. PS 1 Paragraph 13.14

Material information about how the entity’s financial performance and financial position compare with forecasts or targets previously published by the entity, if any (see paragraph 13.5(c) ) could include: (a) an analysis of variances, if any, between actual amounts and the forecast or target amounts, and an explanation of their implications; and (b) an explanation of why those variances arose.