- VAS 18 & IAS 37 VSA
Phân định trách nhiệm
Đơn vị có trách nhiệm khai báo về các khoản nợ tiềm tàng
Minh họa
NOTE 17 - CONTINGENCIES
° On March 25, 2004, the European Commission issued a decision in its competition law investigation of us. The Commission concluded that we infringed European competition law by refusing to provide our
competitors with licenses to certain protocol technology in the Windows server operating systems and by including streaming media playback functionality in Windows desktop operating systems. The Commission ordered us to make the relevant licenses to our technology available to our competitors and to develop and make available a version of the Windows desktop operating system that does not include specified
software relating to media playback. The decision also imposed a fine of €497 million, which resulted in a charge in the third quarter of fiscal year 2004 of €497 million ($605 million).
° We filed an appeal of the decision to the Court of First Instance on June 6, 2004.
Minh họa
° On December 22, 2004, the Court ordered that we must comply with the decision pending review on appeal and we are taking steps to ensure we are in compliance. The hearing on the appeal occurred in April 2006. We continue to contest the conclusion that European
competition law was infringed and will defend our position vigorously. ° In December 2005, the Commission issued a Statement of Objections that preliminarily concluded we were not in full compliance with the 2004 decree.
° In March 2006, the Commission conducted an oral hearing on the Statement of Objections and our response to the Statement.
° On July 12, 2006, the European Commission announced its determination that we had not complied with the technical
documentation requirements of the 2004 Decision, and levied a fine of €281 million ($351 million).
° We will appeal this fine to the Court of First Instance.