In accordance with IAS 37 “Provisions, Contingent Liabilities and Contingent Assets,” accruals are created on the balance sheet in respect of legal or actual obligations resulting from past events as well as for onerous contracts where the outflow of funds to settle such obligations is probable and can be estimated reliably. The values used for such accruals are based on the best estimate. Accruals are only recognized for legal or actual obligations to third parties. Where required, accruals are stated net of unaccrued interest.