Refer to BPs third-quarter 2010 report. Details about the impact of the Gulf of Mexico oil spill on BPs financial statements are provided in Note 2Significant event in the period. According to Note 2, what is the net impact on the balance sheet at September 30, 2010, of the recorded activities relating to the oil spill? What are the balances of the liabilities labeled Provisions and Escrow account at September 30, 2010? Where do the Provision and Escrow account liabilities appear on BPs balance sheet?