| English term or phrase: provisioning | III. Accounts receivable
1. Clients, sales and services
2. Group companies, accounts receivable
3. Associate companies, accounts receivable
4. Sundry accounts receivable
5. Personnel
6. Public administrations
7. Provisioning
IV. Provisional financial investments
7. Short-term deposits and bonds
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egy másik részlet:
9.ACCOUNTS RECEIVABLE
The composition of the heading for "Accounts Receivable" as of December 31st, 2007, is as follows:
CONCEPT EUROS
Clients, Sales and Services 6,160,452.73
Group companies, receivable 233,438.61
Associated Companies, receivable 1,035,627.44
Public Administrations 52,680.24
Sundry accounts receivable 2,309,301.40
Provisioning -313,579.80
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The translation workplace 
peer agreement (net): +7