Artículo 4.9. PS 1 Paragraph 4.9

Key matters are specific to the entity. Some matters might not be key for the entity even though users would generally expect them to be key for entities operating in the industry or jurisdiction in which the entity operates. In such cases, management considers whether any information about the matter is material. Material information could include an explanation of why the matter is not key for the entity. Illustration An entity manufactures goods. Management knows that users generally expect the key risks for manufacturers of goods of this type to include exposure to fluctuations in the price of a scarce commodity. Management has concluded that such fluctuations are not a key risk for the entity. Management judges that information about that conclusion is material. The management commentary explains that conclusion and provides data to support the explanation.