Artículo 3.3. PS 1 Paragraph 3.3

Management evaluates whether the information needed to meet the disclosure objectives for the areas of content is sufficient to meet the objective of management commentary. If the information is insufficient, management identifies additional information needed to meet that objective. Link Paragraph 4.1 states that information required by the objective of management commentary set out in paragraph 3.1 and the disclosure objectives for the areas of content set out in Part B of this Practice Statement shall be provided if the information is material.