Artículo 7.14. PS 1 Paragraph 7.14

If management commentary includes a forecast or target amount for a metric of the entity’s future financial or non-financial performance or position, it shall: (a) identify the metric of current-period performance or position to which the forecast or target relates; and (b) explain the method used to calculate the forecast or target amount and the inputs to the calculation, including assumptions made and limitations of the method.