40.2 Estimates and assumptions

Reference Areas:
Best Pratices in PZU

Provisions for disputes are determined on a case-by-case basis, taking into account the probability of an outflow of resources embodying economic benefits to meet the obligation. An outflow of resources is regarded as probable if the event is more likely than not to occur, i.e. the probability that the event will occur is greater than the probability that it will not.

Detailed descriptions and amounts of provisions for disputes are presented in section 47.


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