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| Which two of the following items relating to contingent liabilities should be disclosed in the financial statements of a business? (1) The possibility of any reimbursement (2) Details of amounts paid to solicitors (3) Whether the transfer of economic benefits is probable (4) An indication of the uncertainties that exist A 1 and 3 B 2 and 3 C 1 and 4 D 2 and 4 |