EXHIBIT 5 (continued)
Business Risk Categories and Risk Factors (for discussion)
Risk Category Risk Factors
External Environment - competition - industry
- financial markets - owner relations
- political - business interruption
- regulatory
Control Environment - support - legal
- measurements - strategic
Infrastructure - leadership - information management
- human resources
Marketing & Selling - product branding - product development
- satisfaction - product
- services - marketing
- competition - distribution channels
Supply Chain - purchasing - raw material management
- Cost - vendor management
Liquidity - cash flow - exchange rates
- Assets - taxation
- Cost of capital - funding requirements
Operations - processes - finished product management
- Production cycle - contingency planning
- Capacity - incentives