Artículo 6.7. PS 1 Paragraph 6.7

Coherence also requires that: (a) an entity’s management commentary provides information in a way that enables users to relate that information to information in the entity’s financial statements or another general purpose financial report; and Illustration Management commentary analyses information about an entity’s operations in a way that enables users to relate that information to, for example, segment information disclosed in the entity’s financial statements. Link If a metric discussed in one context is similar to another measure discussed in another context, paragraph 7.11 requires management commentary to explain how that metric relates to the other measure. (b) management commentary explains areas of apparent inconsistency between information provided in the management commentary and information provided in the related financial statements, in another general purpose financial report or in the entity’s public communications—for example, in presentations to investors and creditors or in press releases. Link Paragraph 4.12(c) explains that the inclusion of information in an entity’s capital market communications, such as in presentations to investors and creditors, is an indication that the information might be material. Similarly, if management commentary includes information that appears inconsistent with information in those capital market communications, an explanation of that apparent inconsistency might be material information.