Artículo 11.4. PS 1 Paragraph 11.4

The information about risks shall enable users to understand: (a) the nature of the risks to which the entity is exposed; (b) the entity’s exposure to those risks; (c) how management monitors and manages the risks; (d) how management will mitigate disruption if it occurs; and (e) progress in managing risks. Link Some information about risks needed to meet the disclosure objectives might be available in another report published by the entity, such as the related financial statements or a corporate governance report. That information may be included in management commentary by cross-reference to the other report if including the information in this way, rather than directly within the management commentary, does not make the management commentary less clear. See paragraphs 5.18⁠–⁠5.20 .