IFRS identifies a number of criteria to determine whether a liability should be classified as current. A liability that satisfies any one of these criteria must be classified as current.
For the following list of criteria, identify whether each one is relevant for the classification of a liability as current instead of non-current.

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Relevant for classification as current? (Yes/No) Criteria a. The liability is expected to be settled in the entity's normal operating cycle b. The liability requires settlement in cash. c. The liability is expected to be realized within 12 months after the balance sheet date. d. The liability is held primarily for the purpose of being traded. e. The entity does not have an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date f. The liability is a line of credit owing to a financial institution. E. The liability is unavoidable.