A venturer should disclose the aggregate amount of the following contingencies

Select one:

a$.$ any contingencies that the venturer has incurred in relation to its interests

in joint ventures, and its share in each of the contingencies that have been incurred jointly with other venturers

b$.$ Both a$)$ and b$).$

c$.$ None of the above

d$.$ the venturer's share of the contingencies of the joint ventures for which it is contingently liable