Restructuring provision VS Discontinuing operation

It depends – the two can be related but a discontinued operation during the year will not necessarily have associated liabilities at the reporting date. In an “orderly winding down” of an operation, employees may be relocated/transferred to another part of the business, or if a part of a business is discontinued through divestment/sale, employees may be transferred with the business operations – without the selling company incurring redundancy obligations.

And a restructuring of a business does not necessarily involve discontinuation of an operation – e.g. removing a level of management is a restructuring that does not materially affect the scope of a business (so not discontinuation).

You have to take care at AAA level not to invent embellishments that expand your answer on matters that are contra-indicated by the scenario – it doesn’t matter how technically correct answer points are if they are simply not relevant.