Artículo 6.5. PS 1 Paragraph 6.5

If a matter discussed for one area of content in management commentary has implications for matters discussed for other areas of content, management commentary shall include the information necessary for users to assess those implications. Illustration A trend in the external environment could have implications for an entity’s business model, for management’s strategy for sustaining and developing that model, for the entity’s resources and relationships, for risks to which the entity is exposed, or for the entity’s financial performance or financial position. Management commentary includes the information necessary for users to assess those implications. Link Chapters 8⁠–⁠13 require management commentary to focus on key matters—matters that are fundamental to the entity’s ability to create value and generate cash flows, including in the long term. Paragraph 4.6 explains that key matters are likely to be interrelated. Therefore, the effects of related key matters on the entity’s ability to create value and generate cash flows are likely to be pervasive and to relate to more than one area of content.