<DOCUMENT>
<TYPE>EX-14.3
<SEQUENCE>14
<FILENAME>c32537_ex14-3.txt
<TEXT>
                                                                    EXHIBIT 14.3

                                                                     SCHEDULE II

                        SUPERCOM LTD AND ITS SUBSIDIARIES
                        VALUATION AND QUALIFYING ACCOUNTS



<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------------------------
                  DESCRIPTION                         BALANCE AT        CHARGED TO         BALANCE AT
                                                     BEGINNING OF       (DEDUCTED        END OF PERIOD
                                                        PERIOD         FROM) COSTS
                                                                       AND EXPENSES
---------------------------------------------------------------------------------------------------------
<S>                                                   <C>                <C>                <C>
Year ended December 31, 2001:
---------------------------------------------------------------------------------------------------------
         Allowance for doubtful accounts              1,200,000          -                  1,200,000
---------------------------------------------------------------------------------------------------------
Year ended December 31, 2002:
---------------------------------------------------------------------------------------------------------
         Allowance for doubtful accounts              1,200,000          -                  1,200,000
---------------------------------------------------------------------------------------------------------
Year ended December 31, 2003:
---------------------------------------------------------------------------------------------------------
         Allowance for doubtful accounts              1,200,000          2,133,000          3,333,000
---------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------
</TABLE>


</TEXT>
</DOCUMENT>
