. An entity have been sued for $25 million for uncompetitive behaviour, and the entity believes that it will have to pay this amount in full. The entity will also have to pay $10 million to retrain staff, and buy new machines, to avoid incurring further legal action Based on IAS37 how would this be dealt with?

An entity have been sued for $25 million for uncompetitive behaviout, and the entity believes that it will have to pay this amount in full. The entity will also have to pay $10 million to retrain staff, and buy netw machines, to avoid incurring further legal action. Based on IAS37 how would this be dealt with