Artículo 7.15. PS 1 Paragraph 7.15

Management commentary shall provide information on how the current‑period amount for a metric of the entity’s financial or non‑financial performance or position compares with a forecast or target amount previously published by the entity if: (a) the actual current-period amount is included in the current-period management commentary and a forecast or target amount was included in any publicly available communication; or (b) a forecast or target amount for the current period was included in a previous period’s management commentary.