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English definition of “provision”

provision

noun (FINANCE)    /prəˈvɪʒ.ən/
in a company's accounts (= financial records ), an amount of money that is kept in case of a possible future loss : The insurance company made a provision against claims over alleged pension fraud .Accounting make provision for sth to make arrangements to deal with something, often financial arrangements : He hasn't made any provision for his retirement yet .Planning, expecting and arrangingPlotting and trapping
(Definition of provision noun (FINANCE) from the Cambridge Advanced Learner's Dictionary & Thesaurus © Cambridge University Press)
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