The Following Statement, Contained in IAS 37 Provisions, Contingent Liabilities

The following statement, contained in IAS 37 Provisions, Contingent Liabilities and Contingent Assets, defines:
' a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity'

A) a deferred liability;
B) a contingent liability;
C) a deferred asset;
D) a contingent asset.