Extract to table

In such cases, the registrant must disclose the proceeding if the potential monetary sanctions (including penalties, fines, and remediation costs) exceed a specified threshold

D of Form 20-F / Item 105 of Regulation S-K) In addition to the specific legal proceedings disclosures required by Item 8 and Item 103, the Company must include risk factor disclosures under Item 3

Under IAS 37, the Company is required to recognize a provision (i

Where these recognition criteria are not met, but a possible obligation exists, the Company must disclose the contingent liability in the notes to the financial statements unless the possibility of an outflow of economic benefits is remote