3)      Contingent Liabilities vs. Operating Lease commitments

請問, 什麼是Contingent Liabilities? Operating Lease commitments 係唔係 Contingent Liabilities 的一種?

唔係

contingent liabilities 係一 d 可能會發生但未必會發生o既野, 但 commitment 係 一 d 已然 commit 左而肯定會發生o既野, 性質根本完全唔同 如果一件事 (衰) > 50% 機會會發生: provision, w/o in p&l , < 50% 就 contingent liabilities, no need to w/o, just disclose in the notes of financial statements to let investors know.