②The plan has been announced to those affected by it. The plan must have a strict timeframe without unreasonable delays; or

　　③The Board itself contains representatives of employees or other groups affected by the decision.(This is common in mainland Europe.)

　　An announcement to sell an operation will not create a constructive obligation. An obligation will only arise when a purchaser is found and there is a binding sale agreement.

　　A restructuring provision should only include the direct costs of restructuring. These must be both：

　　(a) Necessarily entailed by the restructuring; and

　　(b) Not associated with the ongoing activities of the entity;

　　The following costs must not be provided for because they relate to future events：

　　(a) Retaining or relocating staff;

　　(b) Marketing;

　　(c) Investment in new systems and distribution networks;

　　(d) Future operating losses (unless arising from an onerous contract)

　　(e) Profits on disposal of assets.