This is the process necessary for prioritizing risks for subsequent further analysis or action by assessing and combining their probability of occurrence and impact.
这是为以后进一步分析或采取行动而估计风险发生概率大小与后果，并将两者结合起来，进而确定风险重要性大小所必需的过程。
They can included with other liabilities on the balance sheet, ignored, or dis i closed in the footnotes to the financial statements, depending on their materiality and probability of occurrence.
或有负债是一种潜在的负债，是难以预料的开支，根据或有负债的重要性或发生的饿概率，他可以在资产负债表上列示在其他的负债中，或在财务报表的附注中提示，或忽略不管。
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