Calculateur de provisions IAS 37
IAS 37 Provisions, passifs éventuels et actifs éventuels gouverne la comptabilisation des provisions au Luxembourg. Les entités cotées appliquent IAS 37 telle qu'adoptée par l'UE, tandis que les autres entités peuvent appliquer Lux GAAP basé sur la directive comptable européenne. La différence pratique importe : Lux GAAP permet des provisions plus prudentes pour certains risques, tandis qu'IAS 37 impose des critères de reconnaissance stricts.
IAS 37 · LIVE
Provision recognition, documented.
Not just calculated.
provision.conf
recognition.conf
ias37.md
01// engagement— IAS 37.84
02entity_name=
03reporting_date=
04currency=
06// obligation_type— IAS 37.10
07obligation.type=
09// recognition_criteria— IAS 37.14
10obligation_exists=
11probability_pct=% · >50% = probable
✓ probable threshold met (IAS 37.23)
12can_reliably_estimate=
Three-criteria checklist (IAS 37.14 — all must be met):
13
14
15
Three-criteria recognition checklist (IAS 37.14)
16// measurement— IAS 37.36-47
17method=
18best_estimate=€
20best_estimate.rationale=
Best-estimate rationale (IAS 37.36-40)
24// risk_uncertainty_adjustment— IAS 37.42-44
Risk & uncertainty considerations (IAS 37.42-44):
25
26
27
28
29
31risk_adj.rationale=
Risk & uncertainty adjustment (IAS 37.42-44)
34// discounting— IAS 37.45-47
35expected_timing_years=years
36pre_tax_rate=%
Rate derivation factors (IAS 37.47):
37
38
39
40
41
43discount.rationale=
Discounting · rate + rationale + unwinding (IAS 37.45-47 · 60)
48// reimbursement_rights— IAS 37.53-58
49virtually_certain=recognition threshold
No reimbursement right that meets the 'virtually certain' threshold (IAS 37.53).
Reimbursement rights (IAS 37.53-58)
66// onerous_contract— IAS 37.66-69
67contract_revenue=€
68cost_of_fulfilling=€
69termination_penalty=€ · if terminate
Enter revenue + fulfilment cost to assess.
Onerous contract assessment (IAS 37.66-69)
74// prior_year_movement— IAS 37.84 · ISA 540
75prior_year_provision=€ · closing
76entity_revenue=€ · for benchmark
77total_liabilities=€
78materiality=€
Prior-year movement + benchmarks (ISA 540)
82// ias_12_deferred_tax— IAS 12.24
83tax_rate=%
Recognise DTA only to the extent that sufficient taxable profit is available (IAS 12.24).
IAS 12 deferred tax (IAS 12.24)
88// risk_warnings— rule engine · ISA 540
✓ No risk warnings raised.
Risk warnings · 8-rule engine (ISA 540)
92// disclosure_and_conclusion— IAS 37.84-92
Tick disclosure items addressed in FS note:
93IAS 37.84(a)
94IAS 37.84(b)
95IAS 37.84(c)
96IAS 37.84(d)
97IAS 37.84(e)
98IAS 37.85(a)
99IAS 37.85(a)
100IAS 37.85(b)
101IAS 37.85(c)
102IAS 37.86
103IAS 37.89
104IAS 37.92
99conclusion.narrative=
Disclosure checklist + conclusion (IAS 37.84-92)
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