Provisions: related pages
Bad debt
Debt that is unlikely to be recoverable.
Contingent liabilities
Contingent liabilities are possible future liabilities which will become certain on the occurrence or non-occurrence of a future event.
Outstanding claims reserve
The total amount of claims made but not paid but expected to be paid.
Deferred tax
A balance sheet line to record accrue between the periods in which events occur and the periods in which they are taxable.
Constructive liability
Constructive liabilities arise from expectations created that obligations will be fulfilled.
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