Artículo 5.4. PS 1 Paragraph 5.4

If information is material, it shall be included in management commentary even if it was provided in a previous period’s management commentary or is available in another report published by the entity. Link Information provided in a previous period’s management commentary or in another report published by the entity may be included in the current period’s management commentary by cross-reference if including the information this way (rather than directly) satisfies the criteria set out in paragraphs 5.18⁠–⁠5.20 .