Exhibit 10.3-2Subject Matter/InformationCharacteristicsSignificantNon-Routine Transactions•High inherent risk (likelihood and impact).•Transactions that occur infrequently and are not subject to systematic processing.•Unusual due to their size or nature (such as the acquisition of another entity).•Require management intervention:− To specify accounting treatment, and− For data collection and processing.•Involve complex calculations or accounting principles.•Nature of transactions makes it difficult for entity to implement effectiveinternal control over the risks.SignificantJudgmental Matters•High inherent risk.•Involve significant measurement uncertainty (such as the development ofaccounting estimates).•Accounting principles involved may be subject to differing interpretation (suchas preparation of accounting estimates or application of revenue recognition). •The required judgment by management may be subjective, complex, or requireassumptions about the effects of future events (such as judgments about fair value, valuation of inventory subject to rapid obsolescence, etc.).SignificantTransactionalRisks•There may be a small number of transactional risks relating to the majorbusiness processes (such as goods being shipped but not invoiced in a sales process) that would result in a material misstatement in the financial statements if not mitigated. Where these risks require special audit consideration, they would be regarded as significant risks. If there were no internal controls in place to mitigate such risks, they would also be reported to management as being a significant deficiency.Fraud•Revenue recognition. This is a presumed significant risk.•Management override or bias in estimates, etc.•Major related party transactions used to increase sales or purchases.•Collusion with suppliers or customers such as price or bid rigging.•Unrecorded or fictitious transactions.