Which of the following is required to be disclosed regarding the risks and uncertainties that exist?

  1. Factors causing an estimate to be sensitive.
  2. The potential impact of estimates about values of assets and liabilities when it is reasonably possible that the estimate will change in the near future.
  3. The potential impact of estimates about values of assets and liabilities when it is remotely possible that the estimate will change in the near future.
  4. A description of the operations both within and outside of the home country.