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27.1 Contingent liabilities

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26.3 Cash flows from financing activities

27. Contingent receivables and payables. Litigation

SIGNIFICANT ACCOUNTING PRINCIPLES

Contingent liabilities

Pursuant to the provisions of IAS 37, with respect to the recognition and measurement of provisions and contingent liabilities, the Group assesses the likelihood of the occurrence of contingent liabilities. If the occurrence of an adverse event is probable, the Group recognises a provision in a relevant amount. If the occurrence of an adverse event is possible, but not probable, it is recognised as a contingent liability.