I agree but generally companies are obligated to form provisions (set-aside money) for liabilities payable in the future. In some legislations (don't know what applies to WhatsApp) a company might even have to save a certain percentage of earnings in a legal reserve.

If WhatsApp gains knowledge of an impending fine (exact amount might yet be unknown) that is to be paid at some point in the future, they have to earmark money to cover that liability.