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What a provision must satisfy to be deductible
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 72 words · 1 min
Worked example
Two provisions from the same craftsman
A receivable of €18,400 net of tax on a customer in insolvency proceedings, where the administrator expects a dividend of 20 %: the deductible impairment is €14,720, that is 80 % of the debt. A provision of €5,000 for "site contingencies", with no identified incident and no remedial quote: none of the four conditions is met, and the whole amount is added back on schedule 2058-B.
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