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English definition of “restructuring provision”

restructuring provision

noun [C or U]
 
 
ACCOUNTING, FINANCE an amount shown in a company's accounts relating to the probable cost of organizing the company in a new way: Pre-tax profits were £189m against £163m a year ago when profits were depressed by a £55m restructuring provision.
(Definition of restructuring provision from the Cambridge Business English Dictionary © Cambridge University Press)
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