Except where the possibility of any outflow in settlement is remote, the following information about each class of contingent liability:
(a) A brief description of the nature of the contingent liability;
(b) Where practicable:
(i) an estimate of its financial effect, measured under TAS 37 paragraphs 36-52,
(ii) an indication of the uncertainties about the amount or timing of any outflow, and
(iii) the possibility of any reimbursement; and
(c) Where relevant, the fact that the information is not disclosed because it is not practicable to do so?