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1.U Co is being sued by a customer and legal proceedings are ongoing at 30 September 2017. In which of the following circumstances would U Co disclose a contingent liability in the notes to the financial statements for the year ended 30 September 2017?
(1) Legal advice indicates that there is a 45% chance that the customer’s claim will be successful and that damages will amount to $250,000
(2) Legal advice indicates that it is probable that the customer’s claim will be successful and that damages will amount to $200,000
(3) Legal advice indicates that there is an 80% chance that the customer’s claim will be successful but the amount of the claim cannot be assessed reliably at 30 September 2017
A 1 and 2 only
B 1 and 3 only
C 2 and 3 only
D 1, 2 and 3
