3.5 Estimate liability
The Company will record a provision in the accounts when the obligation is just a result of a past event has already happened and there is a probability that the company will lose the economic resources to settle the obligation and the company estimates that the obligation should be reliable.
Long-term employee benefit plans
The Company will record the long-term interests of employees according to estimates by the end of the debt. The best estimate of the expenditure required to settle the obligations of the mountain at the end of the reporting period.