Artículo 5.17. PS 1 Paragraph 5.17

Perfectly concise management commentary would include only material information. Any immaterial information included in management commentary shall be provided in a way that avoids obscuring material information. Illustration To comply with local law or regulation, management commentary might include information that management would judge to be immaterial applying the definition of material and the guidance in this Practice Statement. If such information is included, it is provided in a way that avoids obscuring material information.