IBNER provision | Freight-Academy™

GlossaryEN1 min readUpdated: Jan 31, 2026

IBNER provision

A provision is a financial reserve recognised in the balance sheet for expected but uncertain future obligations or costs.

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Last updated: 31 January 2026Published: 27 January 2026

Source: https://de.wikipedia.org/wiki/R%C3%BCckstellung

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Definition & Explanation

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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