A provision is recognised when the group has a present legal or constructive obligation as a result of a past event and it is probable that a future outflow of resources embodying economic benefits will be required to settle the obligation provided that a reliable estimate can be made of the amount of the obligation 达成以下条款，当组织由于过去事件需要现在承担法律或建设性的责任时，很可能为了承担义务需要使体现经济利益的资源将来外流，除非有可靠的估价可以补偿该责任的金额。
