Artículo B15. PS 1 Paragraph B15

Management may also provide in its management commentary additional information that is not material but that an entity needs to disclose to comply with reporting requirements or guidelines other than this Practice Statement. However, if some of that information is not material to users in the context of management commentary, management shall present it in a way that does not obscure material information (see paragraph 5.17 ). Also, if management provides additional information outside management commentary, but in the same larger report, management shall identify management commentary clearly and distinguish it from other information provided in the same larger report (see paragraph 2.1 ).