"...allocated both to expenses for the (relevant) period and to the appropriate reserve (fund)..." You are probably looking at a piece of legislation or reference to the legislation. The discussion is about accounting for reserves in a more specific manner by reallocation of reserve amounts to the P&L and Balance Sheet. For "dotazioni di competenza" they are referring to allocation to expense in the current (or relevant) period and for "cassa dei competenti capitoli" they are referring to allocation to the relevant reserve 'sub-fund'. So, I would take 100 and allocate, say, 10 to expenses (P&L) and the remaining 90 to a different reserve fund on the balance sheet. almost sure! :)

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Note added at 1 hr 15 mins (2005-10-19 14:39:16 GMT)
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Following url has some tables showing adjustments made in this context and some additional discussion.

http://www.corteconti.it/Ricerca-e-1/Gli-Atti-d/Controllo-/D...

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Note added at 21 hrs 19 mins (2005-10-20 10:43:33 GMT)
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In the event that your source is not the original legislation, here is a description below discussing both adjustments to be made. Essentially a payment/allocation to current expense and an allocation to reserves (or provisions if you prefer).

1) per il pagamento dei residui passivi di parte corrente, eliminati negli esercizi precedenti per perenzione amministrativa, in caso di richiesta da parte degli aventi diritto, con reiscrizione ai capitoli di provenienza, ovvero a capitoli di nuova istituzione nel caso in cui quello di provenienza sia stato nel frattempo soppresso;

2) per aumentare gli stanziamenti dei capitoli di spesa aventi carattere obbligatorio o connessi con l'accertamento e la riscossione delle entrate.