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

In accordance with AASB 137 Provisions,Contingent Liabilities and Contingent Assets,which of the following statements is correct?

A) Contingent liabilities and provisions are required by AASB 137 to be disclosed in the financial statements.
B) Contingent assets where realisation of economic benefits is probable should be recognised in the financial statements.
C) Constructive obligations are recognised when entities have no realistic alternative to making future sacrifice of economic benefits.
D) Provisions for future necessary repairs and maintenance should be recognised in the financial statements.