What are the accounting treatments for the below situations?

BSL Limited is a construction company in Hong Kong and involved with several situations which listed below that possibly involve contingencies.Its financial year ends 31 March, and the 2019 financial statements are issued on 16 May 2019.

A. In the ordinary course of the company's construction business, BSL Ltd has been subject to a number of claims due to personal injuries suffered by employees of the company or its sub-contractors in accidents arising out of and in the course of their employment. The management of BSL Ltd is of the opinion that such claims are well covered by insurance and would not result in any material adverse impact on the financial position or results and operation of the company.

B. In order to attract more customers, guarantees were given by BSL Ltd to certain banks in respect of performance bonds in favour of certain contract customers amounted to HK$122 million.There is no evidence for default payment from the customers.