Artículo 5.19. PS 1 Paragraph 5.19

If material information in another report is included in management commentary by cross-reference to that other report, that information becomes part of the management commentary. This means that, for example: (a) information included by cross-reference needs to comply with the requirements of this Practice Statement. For example, it needs to be complete, neutral and free from error. (b) the report in which the information is located needs to be available whenever the management commentary is available, and on the same terms. (c) the body(s) or individual(s) who authorise the management commentary for issue take the same degree of responsibility for information included by cross-reference as they do for information included directly within the management commentary.