Luxury is a parent company and Concept is a subsidiary company (100% acquirsition)

On 31 March 2018, LUXURY Furnishings received legal notification that proceeding in relation to an unfair dismissal claim have commenced. The former employee is seeking $100,000 in damages plus costs. The companys lawyers have advised the likelihood of an unfavourable outcome for the company is seventy per cent with potential payout range of between $20,000 and $30,000. The company has booked a $100,000 provision in the financial records. The court date has been set at 5 July 2021. ( the finial statement prepare on 30 June 2021)

How errors of $100,000 provision to correct ?