The shim with code number K 27706 is a small but vital precision spacer used in the assembly of the relief valve in the ZV40/48 engine. It fine-tunes the valve’s operational clearance and spring tension, directly influencing the opening pressure and response characteristics. Made from durable, corrosion-resistant material, the shim ensures stable valve performance and consistent system protection. Its accurate thickness control allows technicians to calibrate pressure limits with high precision, ensuring both efficiency and safety in demanding operating environments.