In such cases, if the reporting of such additional data would be useful and relevant to readers, and would provide a better indication of the resources and obligations of the entity, the Board encourages such reporting.
Reporting additional data would help readers understand the future market trends.
mnli hypothesis: Reporting additional data would help readers understand the future market trends. premise: In such cases, if the reporting of such additional data would be useful and relevant to readers, and would provide a better indication of the resources and obligations of the entity, the Board encourages such reporting.