Artículo 5.24. PS 1 Paragraph 5.24

Information in management commentary shall be provided in a way that enhances its verifiability. Verifiability can be enhanced by, for example: (a) including information that can be corroborated by comparing it with other information available to users about the business, about other businesses or about the external environment; and (b) providing information about inputs and methods of calculation used to produce estimates or approximations.