In Respect to a Contingent Liability, IAS 37 Provisions, Contingent

In respect to a contingent liability, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, requires disclosure of

A) any increase in the contingent liability during the period;
B) an estimate of its financial effect;
C) the carrying amount at the beginning and end of the period;
D) an indication of the uncertainties about the amount or timing of expected outflows.