Ann: Resolution of US Regulatory Investigation, page-5

"Given the range of potential remedies and outcomes, the Group is currently not able to determine the potential
magnitude of fines or penalties if any that may be levied or what other measures may be required as part of any
negotiated outcome, since the matter is still under discussion with regulators. As a result the Group is not in a
position to make any provision for such fines, penalties or other adverse outcomes at this stage. Any of these
potential outcomes could have a material adverse effect on the Group’s consolidated financial position, results of
operations, or cash flows." 2023 Annual Report, page 113.

There was no actual provision as such- but the possible penalty hung (hanged?) over the company for several years.

Certainty is worth something.

IMHO DYOR