In Respect to a Contingent Liability, AASB 137 Provisions, Contingent

In respect to a contingent liability, AASB 137 Provisions, Contingent Liabilities and Contingent Assets, requires disclosure of:

A) an estimate of its financial effect.
B) any increase in the contingent liability during the period.
C) the carrying amount at the beginning and end of the period.
D) an indication of the uncertainties about the amount and timing of expected outflows.