Which Concept of Financial Reporting Is Being Described

Which concept of financial reporting is being described?
$\begin{array}{c}\begin{array}{|l}\hline\text { Assumption }\\\hline\\\\\hline\\\\\hline\\\\\\\\\hline\\\\\hline\\\\\\\hline\end{array}\begin{array}{|l|}\hline \text {Situation}\\\hline \text {A reporting entity will continue its operations into the}\\\text { foreseeable future.}\\\hline \text {Record transactions when they have been settled in cash }\\\text {as of the balance sheet date.}\\\hline \text {Measured in physical quantities, a company should be}\\\text { capable of producing as much at the end of an}\\ \text {accounting period as it was able to produce at the}\\\text { beginning of that period.}\\\hline \text {Record transactions even if they have not been settled in }\\\text {cash as of the balance sheet date.}\\\hline \text {A company should have as much resources in monetary}\\\text { terms at the end of an accounting period as it had at the }\\\text {beginning of that period.}\\\hline\end{array}\end{array}$