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This paper reviews the practical aspects of the provisional sums usage under the Fidic Yellow Book. The straightforward conditions of contract set out in sub-clause 13·5 of the contract conditions seem to be easy to apply but in practice usually generate many questions for construction professionals. This analysis aims to clarify how the provisional sums have to be allocated between the works and supplies, and how they should be further used in order to maintain the balance of risks and costs between the employer and the contractor.

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