According to IAS 37 Provisions, Contingent Liabilities and Contingent Assets

According to IAS 37 Provisions, Contingent Liabilities and Contingent Assets, when providing for the future, a future event such as the clean-up of a contaminated site, gains and other cash inflows that are expected to arise on the sale of asset related to the clean-up, must be treated as follows:

A) set-off against the provision for the clean-up;
B) measured separately of the provision;
C) recognised directly in equity in the period in which the cash inflows arose;
D) recognised as a deferred asset.