Relationship between Risk Treatment Plan and SOA

Both concepts are related with the same thing: risks. Let me explain the relation:
 
What is the SOA? Is a document that includes the applicability of all controls (basically each control can apply or not)
 
What is the risk treatment? Basically is a plan that include actions to reduce risks.
 
The actions that you need to include in the risk treatment, are related to the security controls, but What security controls? Only the controls that apply to the organization, and What controls can apply? Depends on the SOA. So, in other words, the Risk Treatment Plan is the "implementation plan" for the Statement of Applicability.
 
Also you can read this article where you can find more information about this: https://advisera.com/27001academy/iso-27001-risk-assessment-treatment-management/#treatment