Provision fund is an asset or liability
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ɪᴛ ɪꜱ ʟɪᴀʙɪʟɪᴛy ɪɴ ʙᴀʟᴀɴᴄᴇ ꜱʜᴇᴇᴛ ɪᴛ ɪꜱ ʜᴇᴀᴅ ᴩʀᴏᴠɪꜱɪᴏɴ ɪꜰ ᴄᴏʀʀᴇᴄᴛ ᴛʜᴇɴ ᴍᴀʀᴋ ᴍᴇ ᴀꜱ ʙʀᴀɪɴʟɪᴇꜱᴛ
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