The Amount Represented as a Current Liability,'Provision for Long-Service Leave

The amount represented as a current liability,'Provision for long-service leave' generally represents:

A) the amount to be expensed as long-service leave expense in the next 12 months.
B) the amount of long-service that has been provided for, for all employees of the entity.
C) the amount of long-service leave remaining to be taken by staff.
D) the amount of long-service leave that is expected to be taken in the 12 months following the balance date.