Sentence 1: The second typology ( according to the nature of the underlying amount ) is determined by the needs of users of the variance information and may include e.g . :
Sentence 2: The second typology ( according to the nature of the underlying amount ) is determined by the needs of the users of the variance information and may be z .
Question: Do Sentence 1 and Sentence 2 express the same meaning? Yes or No?