20. On 18 December 2019 the board of the entity decides to close down a division (Financial year is 1st of January to 31st of December). However, this decision was not communicated to any of those affected and no further steps were taken to implement the decision before the end of the reporting period. Decide if there was an obligation to create a restructuring provision (: 1) No, there was no legal or contractual obligation to create a provision Yes,, there is contractual obligation to create a provision Depends on the scale of restructuring