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12.4 The following items have to be considered in finalising the financial statements of Q, a limited liability company:
1 The company gives warranties on its products. The company's statistics show that about 5% of sales give rise to a warranty claim.
2 The company has guaranteed the overdraft of another company. The likelihood of a liability arising under the guarantee is assessed as possible.
According to IAS 37 Provisions, contingent liabilities and continent assets, what is the correct action to be taken in the financial statements for these items?
Create a provision Disclose by note only No action
A 1 2
B 1 2
C 1,2
D 2 1
答案：A
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