Third party reimbursement has the risk that expenses will not be reimbursed or the reimbursement will be much lower than expected. If the US govt is involved, then reimbursement can change by a small magnitude, but have a significant affect on companies, because many patient rely on the government for health care. … This statements will have a short-term negative impact on this entity, which subtracts from its value. This qualitative factor will lead to an increase in costs. This statement will lead to a decrease in profits. "Third Pary Reimbursement" is a difficult qualitative factor to overcome, so the investment will have to spend a lot of time trying to overcome this issue.