If there are legal obligations or commitments to pay doyonuman. As a result of which an employee has worked, in the past, and this obligation a reasonable approximation.
If the company is obligated by law or by inference obligation to pay. As a result of the employees have worked for in the past. And the obligation can be estimated reliably.
If the company has a legal obligation or obligations by inference to pay. As a result of the staff working in the past. This obligation can be estimated quickly and reasonably.