Merged PR 3160: Creating exposures entry for top_losers report

# Description

Creating exposures entry for top_losers report

# Checklist

- [NA] The edited models and dependants run properly with production data.
- [X] The edited models are sufficiently documented.
- [NA] The edited models contain PK tests, and I've ran and passed them.
- [NA] I have checked for DRY opportunities with other models and docs.
- [NA] I've picked the right materialization for the affected models.

# Other

- [ ] Check if a full-refresh is required after this PR is merged.

Related work items: #22635

models/reporting/exposures.yml

@@ -244,3 +244,21 @@ exposures:
     owner:
       name: Joaquin Ossa
       email: joaquin.ossa@superhog.com
+
+  - name: top_losers
+    label: Top Losers Reporting
+    type: dashboard
+    maturity: low
+    url: https://app.powerbi.com/Redirect?action=OpenReport&appId=bb1a782f-cccc-4427-ab1a-efc207d49b62&reportObjectId=bda3609c-2cce-4141-92c1-15fb7bfec972&ctid=862842df-2998-4826-bea9-b726bc01d3a7&reportPage=ReportSectionddc493aece54c925670a&pbi_source=appShareLink&portalSessionId=58f6231f-ec27-4ee1-8f27-2e2c224486bf
+    description: |
+      A PBI report that displays the accounts that are flagged as 
+      top losers, losers, winners or top winners depending on the 
+      associated performance. It can help Account Managers to focus
+      on the accounts that are at risk of churning.
+
+    depends_on:
+      - ref('monthly_growth_score_by_deal')
+
+    owner:
+      name: Oriol Roqué
+      email: oriol.roque@superhog.com