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A threat to the project objectives that cannot be resolved by the project manager. A point or matter in question or in dispute, or a point or matter that is not settled and is under discussion or over which there are opposing views or disagreements. A certain event associated with the contracted scope of work. Where the event impacts can be adequately quantified, they may be incorporated in the Performance Measure Baseline (PMB); if not, an allowance may be made in Management Reserve. The allowance must be justified and supported by a three-point-estimate. Some organisations may prefer to treat issues as pure risks.