Artículo 7.5. PS 1 Paragraph 7.5

Consequently, if a metric included in management commentary is not presented or disclosed in the entity’s financial statements, management commentary shall: (a) label and define the metric and its scope using a meaningful, clear and precise name and description; Illustration A metric that relates to a single category of customers is labelled and described in a way that clearly identifies its scope—that is, the population of customers to which it relates. (b) explain how the metric contributes to understanding the matter being discussed, unless its contribution is clear without explanation; and (c) explain the method used to calculate the metric and the inputs to the calculation, including assumptions made and limitations of the method.