Extract to table

In such circumstances, the minimum amount in the range shall be accrued, and the nature of the contingency and the fact that an additional loss up to the high end of the range is reasonably possible should be disclosed

36 provides that the amount recognized as a provision shall be the "best estimate" of the expenditure required to settle the present obligation at the end of the reporting period

However, the disclosure of loss contingencies must satisfy the requirements of both IAS 37 and the SEC's disclosure expectations, and investors and analysts in both Canadian and U