5 Which among the following statement(sy is correct about provision Statement No 1 - If the provision amount is less than the assessed tax, it is considered to be under provision out of Statement No 2-If the provision amount is more than the assessed tax, it is considered to be overprovision Gestion None of the statements are correct Statement no 1 is only correct. 5 OMR 735,000 Both the statements are correct OMR 45,000 Statement no 2 is only correct. t of OMR 235,000