Artículo 11.12. PS 1 Paragraph 11.12

Material information about the nature of the risks to which the entity is exposed (see paragraph 11.4(a) ) could include descriptions of: (a) the source of a risk—the factors, events or circumstances that could cause disruption, such as shortage of a resource; (b) the potential effects of the risk—the nature of the potential disruption, for example, an inability to fulfil customer orders; and (c) changes in the risks during the reporting period.