Will the provision becomes the liability when the criterias for liability is met?

Question

Remeasurement of provisions [IAS 37.59]
•    Review and adjust provisions at each balance sheet date
•    If an outflow no longer probable, provision is reversed.
then my question is;
- If an outflow 100% sure
 Can the provision be taken as a liability?

Answer 1

In my opinion `Yes' of course. Moment the outflow is 100% sure, the item is crystalized Liability and No question of retaining in `Provision'