Exercise 5: Circle the statement(s) below that are correct: A. An event is not considered a risk if its outcome is nearly certain. B. A downside risk event for one business segment cannot be an upside risk event for a different business segment. C. In an ERM context, an unexpected event that might increase revenues is not considered a risk. D. An event that increases cash flows is always a good business decision, because it results in a higher valuation