Artículo 11.10. PS 1 Paragraph 11.10

Material information about risks is likely to include metrics that management uses to monitor key risks and to measure progress in managing them. Such metrics could include measures relating to: (a) the entity’s exposure to a risk—for example, the extent to which the entity relies on a raw material; (b) the effectiveness of management’s actions to reduce the entity’s exposure to a risk—for example, the number of safety incidents; and (c) management’s plans to mitigate the effects of potential disruption—for example, quantities of buffer inventories held.