Provision and Contingent Liabilities

Good day sir,

in order to qualify as provision, the chance must be more than 50% is it?? which means fulfill ALL the 3 conditions

Is that possible to have scenario like the chance is possible (5 to 50%) and we know the provision amount so we disclose the provision amount in the notes? or straight away less than 50% is equivalent to contingent liabilities ady?

Thanks you so much