In accordance with AASB 137 Provisions,Contingent Liabilities and Contingent Assets,the investor shall disclose the contingent liabilities of its associates.

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According to AASB 137, an investor is not required to disclose the contingent liabilities of its associates in its own financial statements. The standard requires entities to disclose their own provisions, contingent liabilities, and contingent assets. Disclosure of an associate's contingent liabilities would be governed by the equity method of accounting requirements under AASB 128 Investments in Associates and Joint Ventures, not AASB 137.

In Accordance with AASB 137 Provisions,Contingent Liabilities and Contingent Assets,the