Does the acquirer disclose for contingent liabilities recognised in a business combination, the following information for each class of provision:
For each class of provision, an entity discloses:
(a) The carrying amount at the beginning and end of the period;
(b) Additional provisions made in the period, including increases to existing provisions;
(c) Amounts used (that is, incurred and charged against the provision) during the period;
(d) Unused amounts reversed during the period; and
(e) The increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate.