Artículo 4.3. PS 1 Paragraph 4.3

It is likely that much of the material information needed to meet the objective of management commentary and the disclosure objectives for the areas of content will relate to key matters—that is, matters that are fundamental to the entity’s ability to create value and generate cash flows, including in the long term. If a matter is fundamental to the entity’s ability to create value and generate cash flows, users are likely to need more information about that matter than about matters that are not fundamental to that ability. Accordingly, Part B of this Practice Statement includes requirements for management commentary to focus on key matters.