英语翻译Comparative information is not required.85 An entity shall disclose the following for each class of provision:(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;(

英语翻译Comparative information is not required.85 An entity shall disclose the following for each class of provision:(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;(
英语翻译
Comparative information is not required.
85 An entity shall disclose the following for each class of provision:
(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;
(b) an indication of the uncertainties about the amount or timing of those outflows.Where necessary to provide adequate information,an entity shall disclose the major assumptions made concerning future events,as addressed in paragraph 48;
(c) the amount of any expected reimbursement,stating the amount of any asset that has been recognised for that expected reimbursement.
86 Unless the possibility of any outflow in settlement is remote,an entity shall disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability ,where practicable:
(a) an estimate of its financial effect ,measured under paragraphs 36-52;
(b) an indication of the uncertainties relating to the amount or timing of any outflow;
(c) the possibility of any reimbursement.
87 In determining which provisions or contingent liabilities may be aggregated to form a class.,it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a) and (b) and 86(a) and (b).Thus,it may be appropriate to treat as a single class of provision amounts relating to warranties of different products,but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings.
88 Where a provision and a contingent liability arise from the same set of circumstances,an entity makes the disclosures required by paragraphs 84-86 in a way that shows the link between the provision and the contingent liability.

英语翻译Comparative information is not required.85 An entity shall disclose the following for each class of provision:(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;(
比较信息并不是必需的.
85一个实体应披露下列每类规定：
（一）简要说明义务的性质和时间的预期出现的任何经济利益的流出;
（二）说明不确定性的数额或时间的那些outflows.Where必须提供足够的信息,一个实体应披露的重大假设作出的关于未来事件,如第48段中讨论;
（ c ）该数额偿还任何预期,的金额的任何资产已确认的预期偿还.
86除非任何外流的可能性在解决边远,一个实体应披露每类或有负债在资产负债表日期的简短描述的性质,或有负债,在切实可行的情况下：
（一）估计其财务影响,测量下段36-52 ;
（二）说明有关的不确定性的金额或时间的任何外流;
（三）可能发生的任何偿还.
87在确定哪些规定或有负债可能会聚集,形成了一类. ,有必要考虑是否物品的性质,具有足够的相似单一声明他们为满足第85 （ a ）和（ b ）和86 （ a ）和（ b ） .因此,它可能是适当的,视为单一的类提供担保的数额有关的不同产品,但它是不恰当的治疗作为一个单一的阶级数额正常有关的保证和数额,受法律诉讼.
88凡有规定,或有负债产生于相同的情况下,一个实体使披露84-86段所规定的方式,表明之间的联系提供和或有负债.