Artículo 4.4. PS 1 Paragraph 4.4

However, material information does not necessarily relate to a key matter. Material information is included in management commentary even if it does not relate to a key matter. Link For each area of content, Part B provides examples of key matters. Part B also provides examples of information that might be material, including examples of information that might not relate to a key matter but nonetheless might be material, such as an overview of the entity and its range of operations.