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Provisions = provizija ?
Razlikujete li engleske PROVISIONS od hrvatskih PROVIZIJA?
Ako ih miješate, evo objašnjenja.
REZERVACIJA odnosno PROVISION in accounting, is an amount charged against profits for a specific liability (for example: bad debts, depreciation or taxes). A liability may be known, but the amount is often uncertain. This uncertainty may lead to an adjustment in a later income statement once the final amount of the liability is ascertained. Preuzeto s Ventureline
PROVIZIJA odnosno COMMISSION is a fee paid for services in buying and selling securities or property or facilitating the financing of a project. Preuzeto s MoneyGlossary
