23 – Other provisions

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2013

 

2012

Million €

 

Thereof short-term

 

 

Thereof short-term

Restoration obligations

996

50

 

748

8

Environmental protection and remediation costs

601

156

 

617

125

Employee obligations

1,866

1,305

 

1,905

1,261

Sales and purchase risks

612

606

 

635

626

Restructuring measures

228

153

 

198

154

Litigation, damage claims, guarantees and similar commitments

105

49

 

171

78

Other

1,132

297

 

1,279

376

Total

5,540

2,616

 

5,553

2,628

Restoration obligations primarily relate to the estimated costs for the filling of wells, the removal of production equipment after the end of production and the removal of natural gas pipelines. The increase in long-term provisions through additions as a result of the acquisition of three fields from Statoil ASA in the Oil & Gas segment were partially offset by the disposal of provisions in other changes as a result of the loss of control over GASCADE Gastransport GmbH.

Provisions for environmental protection and remediation costs cover expected costs for rehabilitating contaminated sites, recultivating landfills, removal of environmental contamination at existing production or storage sites and similar measures. In addition, provisions are recognized in connection with the allocation of emission certificates from the German Emissions Trading Authority or other similar bodies.

Provisions for employee obligations include obligations for the granting of long-service bonuses, anniversary payments, variable compensation including associated social security contributions, and other accruals as well as provisions for early retirement programs for employees nearing retirement.

The sales and purchase risks provisions include warranties, product liability, customer rebates and other price reductions, sales commissions, and provisions for expected losses on committed purchases as well as provisions for onerous contracts.

The restructuring measures provisions include severance payments to employees as well as expected costs for site closures, including the costs for demolition and similar measures.

Provisions for litigation, damage claims, guarantees and similar commitments include the expected costs of litigation, obligations under damage claims, and other guarantees. The decrease was primarily due to the utilization of provisions for litigation in Brazil and currency effects.

Other includes long-term tax provisions as well as further present obligations and accruals. The decrease is primarily related to the reclassification of tax provisions to liabilities.

The following table shows the development of other provisions by category. Other changes include changes in the scope of consolidation, currency effects and the reclassification of obligations to liabilities when the amount and timing of these obligations become known.

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Development of other provisions in 2013 (million €)

 

Jan. 1, 2013

Ad­ditions

Unwinding of the discount

Uti­lization

Re­versals

Other changes

Dec. 31, 2013

Restoration obligations

748

454

39

(23)

(1)

(221)

996

Environmental protection and remediation costs

617

131

5

(128)

(19)

(5)

601

Employee obligations

1,905

1,460

10

(1,407)

(88)

(14)

1,866

Sales and purchase risks

635

319

.

(234)

(60)

(48)

612

Restructuring measures

198

137

.

(79)

(21)

(7)

228

Litigation, damage claims, guarantees and similar commitments

171

25

.

(47)

(23)

(21)

105

Other

1,279

218

.

(157)

(84)

(124)

1,132

Total

5,553

2,744

54

(2,075)

(296)

(440)

5,540