According to AASB 137, the appropriate treatment for a contingent asset in the financial statements of an entity is: a. to be recognised as a non-current asset given its uncertainty b. to be recognised as an income in the statement of profit or loss and other comprehensive income, if it can be reliably estimated c. to be recognised as a current or non-current asset in the statement of financial statement, depending on its nature d. to disclose relevant information in the notes but not to be recognise in the financial statements.