TRUE OR FALSE: ___ IAS 37 provides that an entity shall refrain from recognizing any contingent liabilities. ___ The financial statements refer to the financial position of the entity at the end of the reporting period and not to its possible future situation. ___ Capital is a series of assets that are capable of generating services in the future. ___ When an asset is to be valued, it is necessary to take into consideration the following: the form and place to be evaluated, the date of the price to be used in the valuation and the market where the price is obtained. ___ A provision is an asset in which there is uncertainty about its amount or maturity. ___ The principle of recognition of income activates the principle of Consistency, which is necessary to determine the measure of performance.