The technical equalisation provision is a type of provision for risks and charges.
Making a provision for risks and charges becomes more difficult
The Group records provisions for risks and charges when:
Prepaid and risk pooling plan has been estimated to account for 2.
A provision for risks and charges is an amount recorded on the liabilities side of the balance sheet to cover charges with a maturity date or amount which is not fixed precisely.
Making a tax free provision for risks and charges is as from tax year 2019 only possible when it relates to legal, contractual and/or regulatory obligations.
Making a tax free provision for risks and charges is as from tax year 2019 only possible when it relates to legal, contractual and/or regulatory obligations.
The company’s 2009 balance sheet mentions a €1.18 M “provision for risks and expenses” “for the risk of subsidy repayments”, which probably corresponds to FPAP repayments.
In the forecasts, inter alia, a legally prescribed provision was taken into account in favour of the cooperative, in this case, in the amount of 20 % of the respective balance sheet result.
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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