Artículo 7.6. PS 1 Paragraph 7.6

If a metric of financial performance or financial position included in management commentary is derived by adjusting measures presented or disclosed in the entity’s financial statements, management commentary shall: (a) label the metric using a name that is not misleading and that clearly differentiates the metric from the measure presented or disclosed in the financial statements; (b) reconcile the amount reported for the metric to the most directly comparable amount presented or disclosed in the financial statements, identifying and explaining each reconciling item; and (c) present the metric no more prominently than the measure to which it is reconciled. Link Some metrics might be included in management commentary because local law or regulation requires them, not because they provide material information. Paragraph 5.17 requires those metrics to be provided in management commentary in a way that avoids obscuring material information.