A company created a provision of ₹75,000 for staff welfare while preparing the financial statements for the year 2011-12. On 31st March, in a meeting with staff welfare association, it was decided to increase the amount of provision for staff welffare to ₹1,00,000. The accounts were approved by Board of Directors on 15th April, 2012. Explain the treatment of such revision in financial statements for the year ended 31st March, 2012.