An organization needs to plan and implement action to address risks and opportunities as a basis to increasing the effectiveness of the Quality Management System, achieving improved results and preventing negative effects.
Risk in According to the ISO 9000:2015; effect of uncertainty; its often expressed in terms of a combination of the consequences of an event and the associated likelihood of occurence
An effect can be positive or negative depend on how we interpreter the condition
A positive deviation arising from a risk can provide an opportunity, but not all positive effects of risk results in opportunities.
If we implement above requirement then we will understand the real situation in term of risk, opportunities, level of risk and mitigation of risk etc.