With reference to the recognition criteria stated in IAS 37, determine whether a provision shall be made by a manufacturer of skin care products for the year ended 31 December 2020 with regard to the following:

1. In October 2020, the company relocated its office from a leased building to its own building. The lease on the old office building will expire in August 2021. The lease is non-cancellable. The old office building cannot be re-let to another tenant.

2. In November 2020, the board of directors decided to close down an unprofitable division in 2021. Some workers will be transferred to other divisions. The other workers in the unprofitable division will be laid off. Detailed restructuring plan has yet to be drawn up as at 31 March 2021.

3. In December 2020, the company received quotation for a custom-made machine. The order was placed in January 2021.

4. In January 2021, the company was sued by a customer for side effects alleged to have been caused by using its skin care products in December 2020. The amount of compensation claimed is RM100,000. Legal advice suggests that the customer has 90% chance of being successful.