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A Discussion of Financial Risk Module 2 (PDF) This module from FACTS provides a discussion of topics related to financial risk. It discusses important elements of financial finance and includes several definitions and references. The user should read this section and then explore the template provided that illustrate concepts associated with financial risk. Links for Financial Risk Management Financial risk is a very important segment and includes such topics as financial statements, cash flow projections, leverage ratios, and budgeting. The links below were chosen for their relevancy and timeliness in this topic. Spreadsheet Templates This folder includes spreadsheet files that illustrate some of the different concepts normally associated with sound risk management strategies. You will find spreadsheets illustrating financial ratios, cash flow budgets, enterprise budgets, and financial leverage.