英语翻译a provision shall be recognised when:en entity has a present obligation (legal or constructive) as a result of a past eventit is probable that an outflow of resources embodying economic benefits will be required to settle the obligationa reliable estimate can be made of the amount of the obligation.
问题描述：
英语翻译
a provision shall be recognised when:
en entity has a present obligation (legal or constructive) as a result of a past event
it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation
a reliable estimate can be made of the amount of the obligation.
答
一项准备金应被确认时：
是由于过事去的件造成现在的一个实体的现时义务（法定或推定）
因为清偿债务可能将造成经济利益的流出
债务的金额可以可靠的计量