Artículo 13.5. PS 1 Paragraph 13.5

The information about the entity’s financial performance and financial position provided in management commentary shall enable users to understand: (a) what factors have affected the entity’s financial performance or financial position in the reporting period or could affect them in the future, including in the long term; Note Factors that have affected the entity’s financial performance or financial position in the reporting period or could affect them in the future are likely to relate to key matters discussed in other areas of content in management commentary. In particular, progress in managing those key matters is likely to have affected the financial performance and financial position reported in the entity’s financial statements, or is likely to affect them in the future. Metrics used by management to monitor those key matters and to measure progress in managing them reflect the entity’s non‑financial performance and non-financial position. These metrics also help users understand the entity’s financial performance and financial position reported in the entity’s financial statements. (b) how management has allocated financial resources in the reporting period; and (c) how the entity’s financial performance and financial position compare with forecasts or targets previously published by the entity, if any. Link Paragraphs 7.14⁠–⁠7.17 set out additional requirements that apply to forecasts and targets.