§ 249 Abs. 1 Satz 1 HGB, § 252 Abs. 1 Nr. 4 HGB, § 5 Abs. 1 Satz 1 EStG 2002; formation of provisions for liabilities not yet legally existing. Provisions require either a present legal or constructive obligation and a sufficiently concretized burden at the balance-sheet date. Mere economic expectancy of future expenses is insufficient. The decisive factor is whether, at the relevant balance-sheet date, the liability is already sufficiently rooted in the past and objectively specific enough to justify recognition under commercial accounting principles, which also govern tax accounting unless special tax rules provide otherwise.