Ahmed Ltd prepares financial statements to 31 March each year. Consider each of the following situations and determine in each case whether or not a provision should be recognised in the company's financial statements for the year to 31 March 2020. (a) On 23 January 2020, the board of directors decided to close down one of the company's operations. By 31 March 2020. this decision had been announced to the workforce and a detailed plan had been drawn up for its implementation. The closure would involve redundancy payments of 375,000. (b) on 12 March 2020. the directors decided to cide down another of the company's operations. This would involve redundancy payments of 250,000. At 31 March 2020. the decision had not been announced and had not yet been acted upon. (c) For the past few years, the company has been conducting two operations which cause environmental damage. One of these operations is in a country with legislation which requires companies to rectify any environmental damage which they cause. The other is in a country with no such legislation. The costs of rectifying the damage caused to date by these two operations are estimated at 5 million and 10 millon respectively, (d) At 31 March 2019, the company owns a fleet of motor forries, all of which require an annual service. This servicing work is expected to occur in the first few months of the year to 31 March 2020, at an estimated cost of 50.000