Artículo 11.5. PS 1 Paragraph 11.5

The information provided to meet the headline objective in paragraph 11.3 and the specific objectives in paragraph 11.4 is intended to help users assess: (a) the extent of the entity’s exposure to risks; and (b) how effectively management monitors and manages the entity’s exposure to risks. Note The extent of the entity’s exposure to risks refers to the likelihood of future disruption and the potential effect of that disruption on the entity’s ability to create value and generate cash flows.