In the Spanish of Mexico, this would be "cancelación (not reverso) del exceso de la provisión"
A "reversal entry" is used in this type of a situation. The following definition is found in Barron's Accounting Handbook:
REVERSING ENTRY: a bookkeeping technique in which adjusting entries involving subsequent receipts or payments are literally reversed on the first day of the following accounting period. This procedure permits the routine recording of sbusequent related receipts and payments without having to recognize the portions that were accrued at an earlier date.

My personal glossary/dictionary (which I hope to publish soon) has the following entries:
Cancelación de diferencias temporales - Reversal of temporary differences
cancelación de la reserva para cuentas incobrables - Reversal of allowance for doubtful accounts
Cancelación de provisiones - Reversal of provisions (for liabilities such as taxes, pension plans, and other expenses, etc.)

Hope this helps.
In my 22nd year of translating almost exclusively for Mexico City based member firms of big 4 and 2nd tier international CPA firms, as well as other financial entities.