French Legal Translation of Provision: clause, disposition or provision comptable?

⚠️ A Multi-Sense False Friend: Context Is Key

The word provision is polysemous and can be translated in very different ways depending on whether it appears in:

• a legal text,

• a contract,

• an accounting/finance context,

• or ordinary language (logistics, services).

👉 This term requires particular vigilance in legal and technical translation.

🧾 In Law: provision = disposition or stipulation / clause

📜 In a statute or regulation

Provision translates as disposition (a normative rule).

• Statutory provision → Disposition législative

• Unless otherwise provided by law → Sauf disposition contraire de la loi

📑 In a contract

Provision translates as clause or stipulation.

• Subject to the provisions of Article X
  → Sous réserve des stipulations de l’article X

• Notwithstanding any provision to the contrary
  → Nonobstant toute clause contraire

👉 The verb to provide becomes:

• disposer (la loi dispose que…)

• stipuler (le contrat stipule que…)

📦 In Ordinary Language or Logistics: provision = fourniture / prestation

When the word refers to goods or services, it translates as:

• Provision of goods → Fourniture de biens

• Provision of services → Prestation de services

👉 The verb to provide becomes fournir or assurer depending on context.

• Provider = fournisseur or prestataire

💰 In Accounting and Finance: provision = provision comptable

In finance, provision keeps a similar form but designates a technical concept: an anticipated expense recorded to cover a future risk.

• Provision for bad debts → Provision pour créances douteuses

• Tax provisions → Provisions fiscales

👉 This meaning is technical and distinct from ordinary usage.

✅ In Summary

📌 TransLex Guidance

Before translating provision, ask yourself:

1. Is it a legal text, a contract, an accounting entry, or a logistical service?

2. Is the word used as a noun, a verb (to provide), or a complement (provision of…)?

3. Is there a recognized legal or technical term in French for the domain concerned?

👉 Provision = disposition, stipulation, clause, fourniture, or provision comptable, depending on context.
👉 Context is king.