differences between provisions as a part of an equity and long term provisions as a part of liability??

Question

I often find on the balance sheet two tipes of provisions, one as a part of an equity and the other as a part of the liability . I suppose there is some reason why they are separated , and I would like to know why??? please help :)

Answer 1

Equity = Ownership.
Liability = Debt.
I don't recall 'provisions' on any balance sheet I have seen.