Sleepwell अपने संचालन का पुनर्गठन कर रही है और अपने डिवीजनों में से एक को बंद कर रही है। IAS 37 के अनुसार निम्नलिखित में से कौन सी लागत पुनर्गठन प्रावधान (restructuring provision) में शामिल नहीं की जा सकती है?

Under international financial reporting standards, which of the following situations does NOT require the recognition of a provision, but rather the disclosure of a contingent liability?

On December 15, 20X4, a customer filed a legal claim against Alpha Co for $250,000. Legal advisors assess a 65% probability that the company will lose the case, and legal costs of $15,000 will be incurred regardless of the outcome. Alpha Co has an insurance policy that will likely reimburse $200,000, but the reimbursement is deemed 'probable' and not yet 'virtually certain'. What is the correct accounting treatment under international standards for the year ended 31 December 20X4?