The assessment of the materiality of the risk factors provided for in the second subparagraph may also be disclosed by using a qualitative scale of low, medium or high.
Féadfar measúnú ar ábharthacht na bhfachtóirí priacail dá bhforáiltear sa dara fomhír a nochtadh trí mheán scála cáilíochtúil, ard, meán nó íseal.