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12.3 An ex-director of X company has commenced an action against the company claiming substantial damages for wrongful dismissal. The company's solicitors have advised that the ex-director is unlikely to succeed with his claim, although the chance of X paying any monies to the ex-director is not remote.The solicitors' estimates of the company's potential liabilties are:
According to IAS 37 Provisions, contingent liabilities and continent assets, how should this claim be treated in the financial statements?
A Provision of $550,000
B Disclose a contingent liability of $550,000
C Disclose a provision of $50,000 and a contingent liability of $500,000
D Provision for $500,000 and a contingent liability of $50,000
答案：C
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