CERTYNEX IFRS ACADEMY

Celtane is reviewing five expenditures at its reporting date. Which correspond to a present obligation that may give rise to a provision?

Routine servicing of the boilers planned for next year.

Cleaning up land illegally contaminated by a leak that occurred in 20X5.

Training staff on the new management software.

Decommissioning, at the end of operations, an installation already built whose decommissioning is required by law.

Buying filters that will become mandatory to continue operating in 20X8.