Artículo 4.12. PS 1 Paragraph 4.12

Indications that information might be material include that it: (a) relates to a key matter; (b) is derived from information that management uses for managing the business—for example, information discussed with the entity’s board or considered by management in setting strategy, allocating resources or assessing the entity’s performance; or (c) has been included in the entity’s capital markets communications—for example, in presentations to investors and creditors.