The risk factors section of the Information document shall state which part of the interest payment is, or may be secured by account receivables, including foreign governments entities and foreign enterprises, be it direct or indirect.

Where there is no accounts receivable coverage or enhancement facility in place, such receivable is subject to certain risks; therefore, it will be so declared.

In dealing with HD Faculty™'s risk management issues, from time to time, it will address transaction risk, revenue risk, counterparty risk, country risk, industry risk, credit risk, market risk and work-in-progress risk in respect to contractual obligations: