AASB 137 Requires Provisions to Be Recognised When: I There

AASB 137 requires provisions to be recognised when: I there has been a past event.
II an entity has a present obligation.
III the amount of the obligation can be reliably estimated.
IV it is possible that an outflow of resources will be required to settle the obligation.

A) I, II and III.
B) II, III and IV.
C) I, III and IV.
D) I, II and IV.