A present obligation arising from a past event, the settlement of which is expected to result in an inflow of future economic benefits to the entity.

A present obligation of the entity to transfer an economic resource as a result of past events.

A present obligation arising from a future event, the settlement of which is expected to result in an outflow of future economic benefits from the entity.

A future obligation of the entity to transfer an economic resource as a result of past events.

A future obligation arising from a past event, the settlement of which is expected to result in an outflow of future economic benefits from the entity.