Artículo 3.10. PS 1 Paragraph 3.10

Management commentary provides a single, concise and coherent narrative setting out management’s perspective of the factors—including sustainability-related factors—that have affected the entity’s financial performance or financial position or that could affect the entity’s ability to create value and generate cash flows in the future. Note Management commentary includes more discussion, analysis and forward-looking information than is included in the 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.