【正文】 事項的例子： （ 1）在一個國家或地區(qū)的營業(yè)場所的關(guān)閉，或營業(yè)場所由一個國家或地區(qū)移至另一個國家或地區(qū)； （ 2）對企業(yè)經(jīng)營性質(zhì)和經(jīng)營重點(diǎn)有重大影響的重要重組。 57．為了使計劃在傳達(dá)給那些受影響的方面時足以形成推定義務(wù)，該計劃的實(shí)施需要盡早安排，并在不可能再對計劃作重大修改的時間限度內(nèi)完成，如果預(yù)期重組開始之前將有長時間的延遲，或重組將持續(xù)一 段不合理的長時間，那么該計劃現(xiàn)在不可能使其他方面建立一個企業(yè)承諾重組的有效預(yù)期，因?yàn)樵摃r間限度內(nèi)企業(yè)有機(jī)會改變其計劃。 60．在某些國家，最終決策權(quán)屬于董事會，其成員包括管理部門以外的利益代表（例如，雇員），或董事會作出決策 前必須通知這些代表。在簽有約束性轉(zhuǎn)讓協(xié)議之前，企業(yè)可以改變主意，而且如果根據(jù)可接受條款找不到購買者，企業(yè)完全可以采取其他行動。 64．重組準(zhǔn)備不包括以下發(fā)生的費(fèi)用： （ 1）再培訓(xùn)或安置留用職員； （ 2）推銷； （ 3）投資新系統(tǒng)或銷售網(wǎng)絡(luò)； 這些支出與未來經(jīng)營活動有關(guān)，在資產(chǎn)負(fù)債表日不是重組義務(wù)，這些支出應(yīng)以與重組無關(guān)的基礎(chǔ)進(jìn)行確認(rèn)。 不要求提供比較信息 68．對于每類準(zhǔn)備，企業(yè)應(yīng)披露以下內(nèi)容： （ 1）有關(guān)這些經(jīng)濟(jì)利益流出的金額或 時間的不確定性的說明。 71．如果準(zhǔn)備和或有負(fù)債由相同的一系列情況形成，企業(yè)應(yīng)按第 8486 段的要求進(jìn)行披露，披露的方式應(yīng)表明該準(zhǔn)備和或有負(fù)債之間的關(guān)系。 74．如果因不可行而沒有披露第 86 和 89 段要求的信息，則應(yīng)說明該事實(shí)。 (b) those resulting from executory contracts, except where the contract is onerous. Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent。 (c) a reliable estimate can be made of the amount of the obligation. The Standard notes that it is only in extremely rare cases that a reliable estimate will not be possible. 3. The Standard defines a constructive obligation as an obligation that derives from an enterprise39。 (c) take future events, such as changes in the law and technological changes, into account where there is sufficient objective evidence that they will occur。 onerous contracts。 warranties). The other party may either reimburse amounts paid by the enterprise or pay the amounts directly. 38. In most cases the enterprise will remain liable for the whole of the amount in question so that the enterprise would have to settle the full amount if the third party failed to pay for any reason. In this situation, a provision is recognised for the full amount of the liability, and a separate asset for the expected reimbursement is recognised when it is virtually certain that reimbursement will be received if the enterprise settles the liability. 39. In some cases, the enterprise will not be liable for the costs in question if the third party fails to pay. In such a case the enterprise has no liability for those costs and they are not included in the provision. 40. As noted in paragraph 29,severally liable is a contingent liability to the extent that it is expected that the obligation will be settled by the other parties. Changes in Provisions 41. Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed. 42. Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognised as borrowing cost. Use of Provisions 43. A provision should be used only for expenditures for which the provision was originally recognised. 44. Only expenditures that relate to the original provision are set against it. Setting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events. Future Operating Losses 45. Provisions should not be recognised for future operating losses. 46. Future operating losses do not meet the definition of a liability in paragraph general recognition criteria set out for provisions in paragraph 14 47. An expectation of future operating losses is an indication that certain assets of the operation may be impaired. An enterprise tests these assets for impairment under IAS 36, Impairment of Assets. Onerous Contracts 48. If an enterprise has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision. 49. Many contracts (for example, some routine purchase orders) can be cancelled without paying pensation to the other party, and therefore there is no obligation. Other contracts establish both rights and obligations for each of the contracting parties. Where events make such a contract onerous, the contract falls within the scope of this Standard and a liability e xists which is recognised. Executory contracts that are not onerous fall outside the scope of this Standard. 50. This Standard defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least cost of exiting from the contract, which is the lower of the cost of fulfilling it and any pensation or penalties arising from failure to fulfil it. 51. Before a separate provision for an onerous contract is established, an enterprise recognises any impairment loss that has occurred on assets dedicated to that contract(see IAS 36, Impairment of Assets). Restructuring 52. The following are examples of events that may fall under the definition of restructuring: (a) sale or termination of a line of business。s operations. 53. A provision for restructuring costs is recognised only when the general recognition are met. Paragraphs 7283 set out how criteria for provisions set out in paragraph 14the general recognition criteria apply to restructurings. 54. A constructive obligation to restructure arises only when an enterprise: (a) has a detailed formal plan for the restructuring identifying at least: (i) the business or part of a business concerned。 (v) when the plan will be implemented。 (iii) the location, function, and approximate number of employees who will be pensated for terminating their services。 (c) changes in management structure, for example, eliminating a layer of management。expected value39。 warranties). An enterprise should: (a) recognise a