GPT and Ascites: A study by Yuen et al. [26] showed that ALT levels of 0.5–2 × ULN (ULN: 53 U/l for males and 31 U/l for females) are associated with an increased risk of developing complications (including ascites, esophageal varices, encephalopathy and HCC) compared with patients with ALT levels <0.5 × ULN.