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