For each of the following accounting practices, state the most appropriate accounting concept or principle underlying the practice: 1. Based on MFRS 111 Construction contracts, an expected loss on a construction contract should be recognized in full as an expense as soon as loss is probable. 2. BB Co. rents a plant from CC Co., the legal owner of the plant. Based on the agreement, the substantial risk and rewards of the plant now lies with BB Co. As such, the plant is recognized as an asset in BB Co.'s accounts. 3. Companies Act 2016, requires key accounting and other reports to be properly kept and maintained at the entity's registered office. 4. Based on MFRS 101 Presentation of Financial Statements, cash at bank must be presented separately from overdraft.