Artículo 13.4. PS 1 Paragraph 13.4

Management commentary shall provide information that enables users to better understand the entity’s financial performance and financial position reported in the entity’s financial statements. Link Management commentary focuses on explaining key aspects of the entity’s financial performance and financial position. Paragraphs 6.6⁠–⁠6.7 discuss the need for coherence between the information in management commentary and information in the entity’s financial statements or another general purpose financial report. Paragraph 5.16(b) discusses the need for management commentary to avoid unnecessary duplication of information provided in the related financial statements.