Artículo 11.13. PS 1 Paragraph 11.13

Material information about the entity’s exposure to risks (see paragraph 11.4(b) ) could include information about: (a) the potential scale of a disruption to the entity’s ability to create value and generate cash flows—for example: (i) a description and analysis of the operations, resources or relationships exposed to the risk; or (ii) the results of the scenario analysis prepared by management, if any; (b) the likelihood and potential timing of a disruption—for example: (i) statistical information about the past frequency, or trends in the frequency, of events that could cause the disruption; or (ii) a description of mitigating or exacerbating factors that make disruption less or more likely to occur; and (c) how the potential scale, likelihood or timing of a disruption have changed since the previous reporting period.