can someone please help me with this question

For each of the following independent situation, indicate whether the firm has to recognise a provision at the end of its financial year in accordance to the NZ IAS 137: Provisions, contingent liabilities and contingent assets and if information is available the corresponding accounting treatment.

a) Pacific Shipping Ltd operates a fleet of cargo vessels in the Pacific Ocean. The company is required by maritime regulations to conduct major maintenance on its vessels every five years.

b) Riverview Resort Group owns a chain of luxury resorts across the Caribbean. The company has a policy of renovating its resorts to maintain their high standards every five years. Riverview Resort Group has been in operation for thirty years.

c) Tropicana Appliances Ltd sells electronic devices and provides warranties to customers upon purchase. The warranty covers repairs for any defects within two years from the date of sale. Based on historical data, Tropicana estimates that there is a 30% chance of major repairs and a 70% chance of minor repairs occurring. The cost of major repairs is estimated to be $300,000, while minor repairs are estimated to cost $150,000.