Artículo 5.20. PS 1 Paragraph 5.20

If management commentary includes information by cross-reference to another report: (a) management commentary shall identify the report clearly and explain how to access it; (b) the cross-reference shall be to a precisely specified part of that report; and (c) the information included by cross-reference shall be as up to date as if it had been included in the management commentary directly or, if the information is in a report for a period ending before the end of the reporting period covered by the management commentary, the management commentary shall: (i) state the cut-off date for that information; and (ii) if necessary to meet the requirements of this Practice Statement, provide further information up to the end of the period covered by the management commentary.