EL 22.1.2020 Επίσημη Εφημερίδα της Ευρωπαϊκής Ένωσης C 22/7 Πλαίσιο 1 Ορισμός της ενδεχόμενης υποχρέωσης Ενδεχόμενη υποχρέωση είναι: μια πιθανή υποχρέωση που προκύπτει από παρελθόντα συμβάντα και της οποίας η ύπαρξη θα επιβεβαιωθεί μόνον από την επέλευση ή μη ενός ή περισσότερων αβέβαιων μελλοντικών γεγονότων που δεν εμπίπτουν εξολοκλήρου στον έλεγχο της Ευρωπαϊκής Ένωσης, ή μια ενεστώσα υποχρέωση που προκύπτει από παρελθόντα συμβάντα, αλλά δεν αναγνωρίζεται επειδή, για την εξόφληση της υποχρέωσης αυτής, δεν είναι πιθανό ότι θα απαιτηθεί εκροή πόρων που ενσωματώνουν οικονομικά οφέλη ή δυναμικό εξυπηρέτησης, ή επειδή το ποσό της υποχρέωσης δεν μπορεί να προσδιοριστεί αρκούντως αξιόπιστα. 
EN 22 1 2020 Official Journal of the European Union C 22/7 Box 1 Definition of a contingent liability A contingent liability is: a possible obligation that arises from past events and of which the existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the European Union, or a present obligation that arises from past events but is not recognised because it is not probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation, or because the amount of the obligation cannot be measured with sufficient reliability 7 To determine if a contingent liability needs to be disclosed or a provision recognised, the probability of an outflow of resources must be assessed If a future outflow of resources is: Ń certain, a liability needs to be recognised; Ń probable, a provision needs to be recognised; Ń possible, a contingent liability needs to be disclosed; Ń remote, no disclosure is necessary 8 The SRB, the Commission and the Council have further specified these probabilities in their respective accounting policies In line with market practices, the SRB and the Council defined ÔremoteŐ as a probability of less than 10 % and therefore ÔpossibleŐ as between 10 % and 50 % (see Table 1) In contrast, the Commission defined ÔremoteŐ as a probability of less than 20 % and consequently ÔpossibleŐ as between 20 % and 50 % Table 1 Probabilities defined by the relevant EU bodies Remote Possible Probable <10% ł10%to˛50% >50%to<100% <20% ł20%to˛50% >50%to<100% <10% ł10%to˛50% >50%to<100% EU body SRB Certain 100 % 100 % 100 % Commission Council Source: Accounting practices of the SRB, the Commission and the Council 9 The audit evidence consisted of information gathered through meetings and interviews with staff and by reviewing, inter alia, documentation at the SRB and Commission, documentation from the SRBŐs private external auditor (9) and representation letters from external lawyers, as well as publicly available data 10 As at 21 June 2019, there were ongoing judicial proceedings against the SRB and the Commission in relation to their tasks under the SRM Regulation (see Table 2) There were no ongoing judicial proceedings against the Council To audit related contingent liabilities, we selected a sample of court cases pending in front of the EU courts and reviewed the relevant case files (9) Based on Article 104(1) Commission Delegated Regulation (EU) 2019/715, a private external auditor shall verify the annual accounts The ECA shall consider the audit work performed by the private external auditor for preparing its specific annual report on the Union body as required by Article 287(1) TFEU