inside trader say smart money is in..., page-10

Bayan don't have any contingent liability on their balance sheet since "the management's view is that the Company is not in breach and that BCBCS/BCBC/WEC are in fact in breach and that no contingencies are deemed necessary" (quoted from Bayan's last quarterly). Even if their KRL stake remains frozen I doubt they would make any provisions for the case of a conviction, since this is Indonesia where everyone wealthy enough makes his own rules. Even if they had to Low Tuck Kwong who owns the majority in Bayan probably does not give a lot on what Bayan's balance sheet looks like.