As at period end, MOH could potentially argue that the Branch has a risk of not fully meeting certain performance obligations specified in its contract with the MOH. Even though management believes the risk is very limited, it acknowledges that the Branch has a potential exposure in this regards. Accordingly, the management has recorded a provision of SR 1.35 million with regard to these exposures, based on its best estimate using the total amount of revenue for the period ended 31 December 2014.