What is a stipulation on a transferred asset following IPSAS $23$ 'Non$-$exchange revenue'?

Please select the right answer.

Sorry, your answer was not correct!

A condition that limits or directs the purposes for which a transferred asset may be used

Terms in laws or regulation, or a binding arrangement, imposed upon the use of a transferred asset by entities external to the reporting entity

Conditions that specify that the future economic benefits must be consumed within a given time$-$frame

Amounts that are available to beneficiaries regardless of whether or not they pay taxes