In the Event That an Employer Pays an Amount to the Defined

In the event that an employer pays an amount to the defined contribution fund that is less than the amount payable:

A) an asset is to be recognised at the end of the reporting period for the unpaid contributions.
B) an asset is to be recognised to the extent that the entity is entitled to a refund or a reduction in future contributions.
C) a liability is to be recognised at the end of the reporting period for the unpaid contributions.
D) a liability is to be recognised to the extent that the entity is entitled to a refund or a reduction in future contributions.