<prompt> Translate the following text to EnglishKatika kesi kama hizo, ikiwa ripoti ya data ya ziada itakuwa muhimu na muhimu kwa wasomaji, na itatoa dalili bora ya rasilimali na majukumu ya shirika, Bodi inahimiza ripoti hiyo.  <response>: 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. 