Discuss whether this provision made by Blue Ivy $($Pty$)$ Ltd is a valid

provision as at $31$ December $2023$ to comply with the requirements of

International Financial Reporting Standards. A provision of R$1500000$ for severance pay to employees was raised

due to the planned restructuring of the company. Blue Ivy $($Pty$)$ Ltd has

a detailed formal restructuring plan in place, and all affected parties

are fully informed of the consequences of the upcoming restructuring