Artículo B2. PS 1 Paragraph B2

To comply with this Practice Statement, management commentary provides information about such factors if that information is material. In the context of management commentary, information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that primary users of general purpose financial reports make on the basis of those reports, which include management commentary and the related financial statements and which provide financial information about a specific reporting entity (see paragraph 4.1 ).