英语翻译
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