Which of the following statements are correct?

1. Obligations arising from past events that exist independently of an entity’s future actions are recognised as provisions

2. Obligations arising from past events that an entity can avoid by its future actions are recognised as provisions

3. Costs relating to past environmental damage are an example of an obligation that exists independently of an entity’s future actions

4. Costs relating to the fitting of partitions for a smoking section in a restaurant that is required by law are an example of an obligation that exists independently of an entity’s future actions

(Choose one correct option only)