EN C 22/8 Official Journal of the European Union 22 1 2020 Table 2 Judicial proceedings against the SRB and/or the Commission in relation to their tasks under the SRM Regulation (May 2019) In front of EU courts In front of national courts or administrative proceedings 102 1325 2 N/A 0 0 16 625 0 N/A Cases related to Resolution of BPE Decision on non-resolution of ABLV No-creditor-worse-off process for BPE Ex-ante contributions Administrative contributions Source: ECA based on SRB and Commission data; for further details see the relevant chapter Paragraphs of report 18, 19, 25, 26, 30-32; 56-59 27, 28 34-37 38-48, 59 49-52 11 Based on our Treaty rights and the SRM Regulation, the SRB, the Commission and the Council must provide us with all information and documents we consider relevant for performing our tasks (10) However, the SRB and the Commission required us to review the sample of files at the SRB and Commission premises, respectively, with the rationale of protecting confidential information These working arrangements increased the resources required for the task In contrast to the requirements imposed on us, the SRB enables its own staff and some contracted third parties to work remotely with direct access to its servers and confidential information OBSERVATIONS PartI: ContingentliabilitiesoftheSRB 12 In a representation letter covering the annual accounts for the financial year 2018, the SRBŐs accounting officer confirmed that all contingent liabilities referred to in Article 92(4) of the SRM Regulation had been disclosed In its report on the SRBŐs 2018 accounts, the private external auditor concluded that it had gained satisfactory assurance in respect of contingent liabilities Furthermore, based on the available information, it concurred with the SRBŐs assessment that provisions for legal cases are not necessary 13 In comparison to the position in mid-2018, the SRB has further developed its accounting guidance for administrative appeals and court cases (11) The guidance has been drafted in line with the applicable standards (compare paragraph 6) and adequately defines the relevant terms based on market practice (compare paragraph 8) The accounting officer has used this guidance for the preparation of the final accounts for 2018 As contingent liabilities reflect financial risk to which the SRB is exposed, the accounting guidance, in line with the applicable standards, requires the following minimum disclosures: Ń estimate of its financial effect; Ń indication of the uncertainties relating to the amount or timing of any outflow; and Ń the probability of any reimbursement 14 The SRBŐs accounts consist of two parts (see Picture 1) Part I reflects the SRBŐs daily operations It is funded through annual administrative contributions from all banks These contributions are used for the administration and operations of the SRB Part II is the SRF, which is managed by the SRB The SRF is funded by banks through annual ex-ante contributions until it reaches its target level In addition, under certain circumstances, the SRB can collect ex-post contributions If necessary, the financial resources of the SRF can be used to support a resolution through specific tools, if a number of conditions are fulfilled (12) (10) See Article 287(3) TFEU and Article 92(8) SRM Regulation (11) This was the first recommendation of our report on 2017 contingent liabilities (12) See Article 76 SRM Regulation 
2. 7. 21.