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11. (0,4 marks) Z had a legal risk of 180.000 arising in year N. After consultation with lawyers a provision of 60% was considered necessary. At 31.12.N+1, the risk was assessed at 50% and at 31.12.N+2 40%. Assuming that JEs were passed as appropriate, which of the following statements is true ? a. In year N+1 there was a charge to provision of 18.000 b. In year N+2 there was a charge to provision of 36.000 c. In year N+2 there was a write-back from provision of 36.000 d. In year N+2, there was a write-back from provision of 18.000

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