Do you want to postpone profit? Then see if you can still form a provision. For that it is required that the future expenses originate in facts and circumstances that occurred before the balance sheet date and that there is a reasonable degree of certainty that the expenditure will be incurred in the future. Furthermore, future expenses must also be attributable to the period prior to the balance sheet date. Provisions are possible for, for example, a reorganization, maintenance, decontamination costs, the provision of warranty on products or jubilee expenses for staff.