5% for the legal issues. It seems to me that's a little bit?
It does seem like a small amount but maybe they have some strong legal part of the team so this needs to cover only outgoing costs.
In that case, this should be enough
What would those outgoing costs be?
I do not believe this can be state, it all depends how much their lawyers will done considering legal issues.
Outgoing costs are probably all the fees the company/project needs to pay while registering etc...
In that case those are probably the fixed costs that the team can count from the beginning.