Objective
 

Scope
 

1-9

Definitions
 

10-13

Provisions and Other Liabilities
 

11

Relationship between Provisions and Contingent Liabilities

12-13

Recognition
 

14-35

Provisions
 

14-26

Present Obligation

15-16

Past Event

17-22

Probable Outflow of Resources Embodying Economic Benefit

23-24

Reliable Estimate of the Obligation

25-26

Contingent Liabilities
 

27-30

Contingent Assets
 

31-35

Measurement
 

36-52

Best Estimate
 

36-41

Risks and Uncertainties
 

42-44

Present Value
 

45-47

Future Events
 

48-50

Expected Disposal of Assets
 

51-52

Reimbursements
 

53-58

Changes in Provisions
 

59-60

Use of Provisions
 

61-62

Application of the Recognition and Measurement Rules
 

63-83

Future Operating Losses
 

63-65

Onerous Contracts
 

66-69

Restructuring
 

70-83

Disclosure
 

84-92

Transitional Provisions
 

93-94

Effective Date

95-96