Artículo 7.13. PS 1 Paragraph 7.13

If management commentary includes a metric similar to, but not the same as, a measure that plays a role in determining management compensation, it shall explain how the metric and that other measure relate to each other. Note An explanation of the relationship between a metric and a measure that plays a role in determining management compensation provides insight into how well incentives for management are aligned with metrics that management uses to monitor key aspects of the entity’s performance and position.