【正文】 (v) when the plan will be implemented。 (iii) the location, function, and approximate number of employees who will be pensated for terminating their services。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。 (c) changes in management structure, for example, eliminating a layer of management。 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。expected value39。 onerous contracts。 warranties). An enterprise should: (a) recognise a reimbursement when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The amount recognised for the reimbursement should not exceed the amount of the provision。 (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。 (b) as a result, the enterprise has created a valid expectation on the part of those other parties that it will discharge those responsibilities. 4. In rare cases, for example in a law suit, it may not be clear whether an enterprise has a present obligation. In these cases, a past event is deemed to give rise to a present obligation if, taking account of all available evidence, it is more likely than not that a present obligation exists at the balance sheet date. An enterprise recognises a provision for that present obligation if the o ther recognition criteria described above are met. If it is more likely than not that no present obligation exists, the enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote. 5. The amount recognised as a provision should be the best estimate of the expenditurequired to settle the present obligation at the balance sheet date, in other words, the amount that an enterprise would r