Artículo B5. PS 1 Paragraph B5

Tables B.1⁠–⁠B.3 include summarised descriptions of applicable requirements and guidance with cross-references to further detail. The tables do not introduce new requirements. Accompanying each description is: (a) an example (in italics) presenting a fact pattern; and (b) a discussion (in plain type) of how, in that fact pattern, management might consider those requirements and guidance in identifying matters that might be key and information that might be material.