if the transaction consists of a guarantee or security in connection with a loan, quasi-loan or credit transaction—
- The amount representing the maximum liability that may be incurred under the guarantee or security at the beginning of the financial year;
- The amount representing the maximum liability that may be so incurred at the end of the financial year;
- if, at different times during the financial year, the amounts representing the maximum liability that may be so incurred are different – The greatest of those amounts; and
- The amount paid and the amount of any liability incurred during the financial year for the purpose of fulfilling the guarantee or discharging the security, including any loss incurred by reason of the enforcement of the guarantee or security.