Artículo 5.18. PS 1 Paragraph 5.18

Information required by this Practice Statement might be available in another report published by the entity. That information may be included in management commentary by cross-reference to the other report if including the information in this way rather than directly within the management commentary does not make the management commentary less clear. Note Including information in management commentary by cross‑reference to another report can reduce duplication and hence make management commentary more concise. Including information by cross-reference might also make management commentary clearer, for example, by separating information about developments in the reporting period from standing information that remains unchanged, or changes little, from one period to the next—an entity could publish standing information in a separate report, with management commentary including that information by cross‑reference to that report. However, including information by cross‑reference to another report fragments management commentary, so including extensive information by cross‑reference can make management commentary less clear.