Artículo 13.6. PS 1 Paragraph 13.6

The information provided to meet the headline objective in paragraph 13.4 and the specific objectives in paragraph 13.5 is intended to help users assess: (a) drivers of the entity’s financial performance and financial position; (b) how the entity’s financial performance and financial position compare with users’ previous expectations; (c) the extent to which the financial performance and financial position reported in the entity’s financial statements are indicative of the entity’s ability to create value and generate cash flows in the future, including in the long term; and (d) the entity’s financial resilience. Note An entity’s financial resilience is its ability to withstand one type of threat—threats to its liquidity or solvency—including in the long term. Link Paragraph 8.7(c) explains that information in management commentary helps users to assess the resilience of an entity’s business model to shocks or difficult conditions. Paragraph 9.5(e) requires an entity to provide information that enables users to understand the financial resources required to implement management’s strategy for sustaining and developing the entity’s business model and to understand management’s approach to allocating financial resources.