As per the ICDS X, only expenditures relating to the original provisions should be set off against the provisions, and any expenditure should not be set off against a provision recognised for another purpose, as that would conceal the impact of two different events.
Set-off of provisions: expenditures may be set off only against the original provision, not provisions for different purposes.
Under ICDS X, expenditures must be set off only against the original provision for which they were recognised; expenditures cannot be offset against provisions recognised for a different event or purpose, as that would conceal the separate financial effects of distinct events and undermine transparent disclosure of provisions, contingent liabilities and contingent assets.
Note: It is a system-generated summary and is for quick reference only.