Please answer True/false for the following ASAP for a positive rating:

Identify whether each statement is true or false, under ASPE. 1. Provisions include legal and constructive obligations. 2. Amortized cost uses either effective interest method or straight-line method. 3. The foreign currency gain or loss for a note payable is recognized in net income. 4. When estimating provisions with a range, the mid-point of the range is used. A mortgage due within the next year is classified as a long-term liability if refinancing is completed by the date the financial statements are completed. 5