restructuring provision
noun[CorU]
ukusACCOUNTING,FINANCE
anamountshownin a company'saccountsrelatingto theprobablecostoforganizingthecompanyin a new way:
Pre-taxprofitswere £189m against £163m ayearago whenprofitsweredepressedby a £55mrestructuringprovision.