provision for bad debts, provision for debts
a reserve or fund that is created for the eventuality that money payable is not paid due to various reasons (Inv)In other languages:
- provvediment għad-dejn mitluf [MT] - fond jew riżerva ta' flus li jinħoloq fil-każ li flus li għandhom jitħallsu ma' jinġabrux minħabba raġunijiet diversi
- provvedimento per debiti inesigibili [IT]