Inclusion list for moderate risk file types This policy setting allows you to configure the list of moderate-risk file types. If the attachment is in the list of moderate-risk file types and is from the restricted or Internet zone, Windows prompts the user before accessing the file. This inclusion list overrides the list of potentially high-risk file types built into Windows and it takes precedence over the low-risk inclusion list but has a lower precedence than the high-risk inclusion list (where an extension is listed in more than one inclusion list). If you enable this policy setting, you can specify file types which pose a moderate risk. If you disable this policy setting, Windows uses its default trust logic. If you do not configure this policy setting, Windows uses its default trust logic.

(1) GPO: User Configuration\Administrative Templates\Windows Components\Attachment Manager!Inclusion list for moderate risk file types (2) WMI: ###