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MPSAS 19: Provisions, Contingent Liabilities and Contingent Assets







                     PROVISIONS





                                 • Legal Obligation as a result of Past Event



                                 • The Obligation Can Be Estimated Reliably




                                 • Probable Cash Outflow







                     CONTINGENT LIABILITIES







                                 • Legal Obligation as a result of Past Event



                                 • Probable Cash Outflow








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