The functioning of accounts for regulated provisions is the same as that of accounts for provisions described below.
Regulated provisions for the financial year are recorded by debiting the corresponding subdivision of account 68 « Depreciation, amortization, impairment and provisions » to one of the following accounts : 143 « Regulated provisions for price increase », 145 « Derogatory depreciation » and 148 « Other regulated provisions ».
The relevant subdivisions of Account 78 « Reversal of depreciation, amortization, impairment and provisions » credit the reversals of regulated provisions by debiting one of the Accounts 143 to 148.
