Which of the following requirements in IAS 37 are calculated to ensure that provisions are not created and used to either understate or overstate the performance and net assets of a business?

(i) A provision cannot be made for anticipated future losses

(ii) A provision is defined as a liability with uncertainty in timing or amount

(iii) A provision cannot be used for any purpose other than what it was intended for

(iv) The need for and amount of provision shall be reviewed on every reporting date

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ai & ii only bi, ii & iii 100 cii, iii & iv d All four