AR 31. The operating and capital expenditures related to incidents and deposits may include for instance:
(a) cost for eliminating and remediating the respective pollution of air, water and soil including environmental protection;
(b) damage compensation costs including payment of fines and penalties imposed by regulators or government authorities.
AR 32. Incidents may include for instance interruptions of production, whether arising from the supply chain and/or from own operations, which resulted in pollution.
AR 33. The undertaking may include an assessment of its related products and services at risk over the short-, medium- and long-term, explaining how these are defined, how financial amounts are estimated, and which critical assumptions are made.
AR 34. The quantification of the anticipated financial effects in monetary terms under paragraph 38(a) may be a single amount or a range.