Denne vurdering skal omfatte betragtninger om de risici, som den anden virksomhed var udformet til at give anledning til, og de risici, som den anden virksomhed var udformet til at lade gå videre til den regnskabsaflæggende virksomhed og andre parter.
That assessment shall include consideration of the risks that the other entity was designed to create and the risks the other entity was designed to pass on to the reporting entity and other parties.