event after the reporting periods

Which of the following statements is/are correct?

1 IAS 37 requires disclosure in the notes to the financial statements of the uncertainties affecting
the outcome of a provision

2 IAS 10 requires disclosure of the nature and financial effect of a non-adjusting event after the
reporting period in the notes to the financial statements.

A 1 only
B 2 only
C Both 1 and 2
D Neither 1 or 2

Answer is C
but i don’t understand why statement 1 correct, can you explain it sir?