In Undertaking a Liquidity Adequacy Test,if the Present Value of Future

In undertaking a liquidity adequacy test,if the present value of future claims exceeds the unearned premium liability:

A) The difference must be recorded as an asset under AASB 1023.
B) A further liability should be recorded to 'make up' the deficiency.
C) An expense should be recorded by initially writing down any related intangible assets.
D) A further liability should be recorded to 'make up' the deficiency and an expense should be recorded by initially writing down any related intangible assets and related deferred acquisition costs.