Artículo 5.5. PS 1 Paragraph 5.5

Information in management commentary shall reflect events that occur between the end of the reporting period and the date on which the management commentary is authorised for issue. Illustration Management commentary about an entity’s sales reflects significant changes to the entity’s order book, or the loss of key customer or distributor relationships, since the end of the reporting period. Note If management commentary is authorised for issue after the related financial statements are authorised for issue, the management commentary includes material information about events that have occurred in the intervening period. Those events will not have been considered in preparing the financial statements. To ensure the information about them is clear, that information may need to be distinguished from information about events that were considered in preparing the financial statements.