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IBNER provision

Quelle: https://de.wikipedia.org/wiki/R%C3%BCckstellung
A provision is a financial reserve recognised in the balance sheet for expected but uncertain future obligations or costs. In a logistics/supply chain context, "IBNER provision" may refer to a company-branded reserve set aside by IBNER for future costs (e.g., returns, warranty costs, or other obligations). The term is not a standardized industry term and may be used as company-specific terminology.
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