2) kohustis – raamatupidamiskohustuslase eksisteeriv kohustus, mis tuleneb mineviku sündmustest ja millest vabanemine eeldatavalt vähendab majanduslikult kasulikke ressursse;, 2) liability – existing obligation of an accounting entity which arises from past events and the release from which is expected to reduce the economically useful resources;, defineeritakse selle seaduse ulatuses, defined within the scope of this Act