Which of the following would be captured in a risk register?

Burn rate is a financial metric tracking the pace of budget consumption and belongs in cost management or financial reporting documents, not the risk register.

Contingency reserve is a budget allocation set aside to address risk events and is managed within the project budget baseline, not as an entry in the risk register.

The risk register is a project document that records identified risks along with their descriptions, analysis, owners, and response plans - and includes issue descriptions when risks materialize into active problems. Issue descriptions provide the context necessary to assess probability, impact, and required responses. This makes issue descriptions a core component of what is captured and maintained in the risk register.

Sunk costs are irrecoverable expenditures already incurred and are an accounting concept tracked in financial reports, not in the risk register.