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30.11 Which of the following statements are correct?
1 Contingent assets are included as assets in financial statements if it is probable that they will arise.
2 Contingent liabilities must be provided for in financial statements if it is probable that they will arise.
3 Material non-adjusting events are disclosed by note in the financial statements.
A 1 only
B 1and 3
C 2and 3
D 3 only
答案：C
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