Refer to the figure, which shows a series of stromatolite fossil formations from Shark Bay, Australia. 
What is the historical significance of these fossils?
Definitions:
Discount Rate
The interest rate used to discount future cash flows of a financial instrument to present value.
Present Obligation
A duty or responsibility that is expected to be settled in the future, recognized as a liability.
Past Event
An event or transaction that has occurred prior to the balance sheet date, impacting the financial position or performance of an entity.
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