State one contingent liability that Samsung has. Under what conditions and events will this contingent liability be recorded as a liability? (Do not use Warranty as the answer for this part.

18. Provisions Changes in provisions for the year ended December 31, 2016, are as follows: Royalty Warranty (A)expenses (B)incentives (C) Long-term (In millions of Korean won) Other(D, E) Total Balance as at January 1 Charged (credited) to the W 1,664,526W 4,443,749 W 753,553 W 81,153W 6,942,981 statement of income Payment Other Balance as at December 31 1,532,609 2,854,913 (220,402)(231,577)(4,438,327) (404,024) W 1,747,857 W 1,588,037 W 716,252 W 903,397 W 4,955,543 2,176,443(1,047,548) (2,087,361) (1,898,987) 90,823 193,409 (5,751) (10,308) (478,788) Other includes effects of changes in foreign currency exchange rates and reclassification as assets held-for sale (A) The Group accrues warranty reserves for estimated costs of future service, repairs and recalls, based on historical experience and terms of warranty programs (B) The Group recognizes provisions for the estimated royalty expenses that are under negotiation with counterparties. The timing and the amount of payment depend on the settlement of the negotiations (C) The Group has a long-term incentive plan for its executives based on a three-year management performance criteria and recognizes a provision for the estimated incentive cost for the accrued period. (D) The Group records provisions for the estimated expenses occurring from discontinuing production and sale of products 62