The correct answers are:

Changes to the assets and liabilities as a result of the post-acquisition intentions or actions of the acquirer;

provisions for post-acquisition reorganisation costs anticipated by the acquirer at the acquisition date;

post-acquisition losses anticipated by the acquirer at the acquisition date.

Although IFRS 3 follows the rules of IAS 37 and does not allow recognition of provisions unless an obligating event exists, it requires adjustment for contingent liabilities. These are assigned a fair value of what a third party would be likely to accept to assume responsibility for the contingent liabliity.