Question

What is provision ? ​

Answer 1

Explanation:

the giving or supplying of something to somebody or making something available for somebody to use

किसी को कुछ देने या पहुँचाने अथवा उपयोग हेतु कुछ उपलब्‍ध कराने की क्रिया; अभिपूर्ति

The council is responsible for the provision of education and social services.The council is responsible for the provision of education and social services.

2.

preparations that you make to deal with something that might happen in the future

भविष्‍य की स्थितियों से निपटने की तैयारी

She made provision for [planned for the financial future of] the children in the event of her death.She made provision for [planned for the financial future of] the children in the event

Answer 2

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In financial accounting under International Financial Reporting Standards, a provision is an account which records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account in the entity's income statement.