---
title: "List Gl Provisions"
method: GET
path: "/companies/{company_id}/gl/provisions"
tags: ["gl-year-end"]
---

# List Gl Provisions

`GET /companies/{company_id}/gl/provisions`

## Request

- Base URL: `https://app.zeno-works.ch` (the document declares no server; this is the origin it was published from)
- URL: `https://app.zeno-works.ch/companies/{company_id}/gl/provisions`
- Auth: none declared

All registered provisions with balances and movement history — member read.

## Path parameters

- `company_id` string, required

## Headers

- `authorization` string, nullable

## Cookies

- `access_token` string, nullable

## Response `200`

Successful Response

- ProvisionsResponse
  - `provisions` ProvisionOut[], required
    - `id` string, required
    - `name` string, required
    - `kind` 'short_term' | 'long_term', required: Balance-sheet class of a registered provision (K10): the kind picks the default liability account code (short_term → 2330, long_term → 2600).
    - `liability_account_code` string, required
    - `note` string, nullable
    - `balance` string, required
    - `movements` ProvisionMovementOut[], required
      - `id` string, required
      - `movement_type` 'build' | 'use' | 'release' | 'adopted', required: A Rückstellungsspiegel movement: Bildung / Verwendung / Auflösung / Übernahme. Stored, never derived: "use" and "release" both debit the provision account, so the kind cannot be recovered from JE line signs. ``adopted`` records a pre-existing hand-booked balance entering the register — the amount already sits in the GL, so **no journal entry** is posted: ``journal_entry_id``/``counter_account_code`` are NULL exactly for this kind (service-enforced in ``accounting.gl.provisions``, the sole writer; the DB checks only the null-pairing — migration 0049).
      - `amount` string, required
      - `posting_date` string, date, required
      - `fiscal_year_id` string, required
      - `journal_entry_id` string, nullable
      - `counter_account_code` string, nullable
      - `reason` string, nullable
    - `created_at` string, date-time, required
  - `total` integer, required

## Other responses

- `422`: Validation Error

---

[API](https://skmtc.dev/zeno-works/apis/zeno-api.md) · [All operations](https://skmtc.dev/zeno-works/apis/zeno-api/llms.txt) · [OpenAPI document](https://skmtc.dev/zeno-works/apis/zeno-api/revisions/1eb93dde146c?raw)