Artículo 13.3. PS 1 Paragraph 13.3

Information in management commentary about an entity’s financial performance and financial position complements information provided in the related financial statements. To explain the entity’s financial performance and financial position reported in those financial statements, management commentary provides more discussion, analysis and forward-looking information than is included in the entity’s financial statements, as well as information about a wider range of matters, including matters that have not led to recognition or disclosure in the financial statements.