Which of the following obligations do not arise from past services provided by an employee?

A) Termination benefits.
B) Post-employment benefits.
C) Short-term compensated absences.
D) Other long-term employee benefits.

Termination Benefits

Payments or other benefits provided to employees as a result of ending their employment before the normal retirement date.

Post-Employment Benefits

Benefits, other than pensions, that a company provides to its retired employees, such as life insurance and medical plans.

Compensated Absences

Employee benefits that provide pay for holidays, sick leave, and other forms of absence from service that are compensated by the employer.