English to German Bus/Financial Accounting

(c) Once a contract is deemed onerous as per above, a provision under AS 29 is required based on the lower of the following:
(i) The cost of termination of the contract as specified in b(ii) above, or

(ii) The cost of fulfilling the contract as specified in b(i) above net of gross margins to be earned from the business with the corresponding store.
The stock take back obligation has been calculated based on giving full invoice credit to franchisee (based on past practice) on return of balance of stock lying with the store after 3 months of liquidation period, net of any realization of value from these returned stock.