You need to watch the video recording of the chapter on Provisions and Contingencies. It’s all explained there, in detail
I’m sorry Mark, but it appears from your last four posts that you are not ready to take F7 next month. The questions that you have asked indicate a lack of basic understanding in addition to a failure to have tried to help yourself.
All the questions that you have asked are addressed either in video lectures or in worked answers to past exam questions (all the questions that you have asked are straight lifts from past exam questions)