CERTYNEX IFRS ACADEMY

The Yspala group's intragroup royalties are under examination; according to its advisers, the outcome may take about ten values between 0 and 1,200,000, none with a probability above 20%. Which method applies, subject to documenting the judgement?

The most likely amount, which is easier to explain.

The maximum amount, 1,200,000, out of prudence.

The expected value, the range being scattered.

No amount until the examination is completed.