30. Contingent Liabilities

Contingent liabilities held by BLG LOGISTICS to the benefit of companies accounted for using the equity method are presented below.

Contingent liabilities

EUR thousand

 

2025

 

2024

Total share of contingent liabilities

 

 

 

 

of associates

 

150

 

150

of joint ventures

 

218

 

0

Total

 

368

 

150

Contingent liabilities are measured at their nominal amounts. Maximum guarantees are recognized at their maximum amount. Based on the relationships at the end of the reporting date, the actual contingent liabilities totaled EUR 368 thousand (previous year: EUR 150 thousand) on the basis of the underlying liabilities. As in the previous year, contingent liabilities relate entirely to customs guarantees.

Taking into account the knowledge gained up to the preparation of these financial statements, at present it can be assumed that all obligations underlying the contingent liabilities can be met by the respective principal debtors. The risk of a claim is considered low.

Equity accounting/equity method
Method of accounting for affiliated companies that are not included in the combined financial statements with all assets and liabilities on the basis of full consolidation. In this case, the carrying amount of the investment is increased or reduced by the change in the proportionate equity of the investment. This change is recognized in the parent company’s statement of profit or loss.
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