Artículo 11.16. PS 1 Paragraph 11.16

Material information about progress in managing risks (see paragraph 11.4(e) ) could include: (a) metrics that management uses to monitor: (i) the extent of the entity’s exposure to risks; and (ii) the effectiveness of management’s risk management; (b) an explanation of factors affecting those metrics; and (c) an analysis of the effectiveness of past risk management—for example, how well previous actions reduced the entity’s exposure to risks.