Artículo 4.2. PS 1 Paragraph 4.2

Information in management commentary influences users’ decisions by influencing their assessments of: (a) the entity’s prospects for future cash flows; or (b) management’s stewardship of the entity’s resources—how efficiently and effectively management has used and protected the entity’s resources. Note The decisions that users make on the basis of general purpose financial reports include decisions about buying, selling or holding equity or debt instruments in the entity, providing resources to the entity or exercising rights to vote on the actions of the entity’s management.