Struct Provision 

pub struct Provision {
    pub id: String,
    pub entity_code: String,
    pub provision_type: ProvisionType,
    pub description: String,
    pub best_estimate: Decimal,
    pub range_low: Decimal,
    pub range_high: Decimal,
    pub discount_rate: Option<Decimal>,
    pub expected_utilization_date: NaiveDate,
    pub framework: String,
    pub currency: String,
}

A recognised provision per IAS 37 / ASC 450.

A provision is recognised when there is a present obligation, an outflow of resources is probable, and a reliable estimate can be made.

Fields

id: String

Unique provision identifier.

entity_code: String

Company / entity code.

provision_type: ProvisionType

Provision category.

description: String

Description of the obligation (e.g. “Product warranty — FY2024 sales”).

best_estimate: Decimal

Best estimate of the expenditure required to settle the obligation.

range_low: Decimal

Lower end of the estimated range.

range_high: Decimal

Upper end of the estimated range.

discount_rate: Option<Decimal>

Discount rate applied to long-term provisions (e.g. 0.04 = 4%). None for provisions expected to be settled within 12 months.

expected_utilization_date: NaiveDate

Expected date of cash outflow / settlement.

framework: String

Accounting framework governing recognition: "IFRS" or "US_GAAP".

currency: String

Reporting currency code.

Trait Implementations

impl Clone for Provision

fn clone(&self) -> Provision

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for Provision

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for Provision

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for Provision

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.