Artículo 4.19. PS 1 Paragraph 4.19

Factors to consider in judging how much to aggregate information include: (a) the possibility that items of information that are not material individually might be material when aggregated with similar items; and Illustration An entity might be exposed to several sources of risks, each of which could cause the same type of disruption—for example, disruption of the entity’s supply chain. Information about an individual source of risk might not be material if disruption from that source is highly unlikely to occur. However, information about the aggregate risk—in this example, the risk of supply chain disruption from any source—might be material. (b) the possible need to disaggregate information reported in the financial statements—for example, if that disaggregation is necessary for management commentary to provide an understandable explanation of a particular factor affecting an amount reported in the financial statements. Link Paragraph 6.7(a) requires information in management commentary to be provided in a way that enables users to relate that information to related information in the entity’s financial statements.