$6.$ Contingent liability disclosure in the footnotes of the financial statements would normally be

made when

a$)$ the outcome of the accounting event is deemed probable, but a reasonable estimation as to the amount cannot be made by the client or auditor.

b$)$ a reasonable estimation of the loss can be made, but the outcome is not probable.

c$)$ the outcome of the accounting event is deemed probable, and a reasonable estimation as to the amount can be made.

d$)$ the outcome of the accounting event as well as a reasonable estimation of the loss cannot be made.