Integrated report 2021

28. Contingent liabilities and receivables. Legal claims


Contingent liabilities

In applying IAS 37 to the recognition and measurement of provisions and contingent liabilities, an assessment is made of the probability of the occurrence of potential liabilities. If an adverse event is probable, a provision is recognised for the appropriate amount. If an adverse event is possible but not probable, a contingent liability is disclosed.


28.1 Contingent liabilities

28.2 Other significant issues related to contingent liabilities

28.3 Other court cases and disputes

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