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For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate
has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust
that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole
or in part, is only considered probable when the amount can be measured reliably and the company has been
notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or
the company is aware of the granting of probate, and the criteria for income recognition have not been met,
then the legacy is treated as a contingent asset and disclosed if material.
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