If the payment of terminal dividends is probable and the amount can be reasonably estimated, the liability should be recognized.
There is some liability for the payment of terminal dividends.
There is no liability for the payment of terminal dividends.
A dog is talking to a man in Spanish.
A musical concert is going on.
Two teens read books in the library.
You can expect a shy Jamaican smile at you.
It was totally dark.
A wave of delight swept across his face.