15 Other non-current and current provisions
|EUR million||As at 1 Jan.
the scope of
|Interest effect||Additions||Reversals||Utilisations||As at
|Provisions for personnel||17||2||-1||5||-1||-3||19|
|Provisions for removal||12||-3||-1||-1||7|
|Miscellaneous non-current provisions||81||3||-19||7||-15||-2||55|
|Other non-current provisions||110||3||2||-20||0||9||-17||-6||81|
|Provisions for personnel||44||1||1||41||-5||-38||44|
|Provisions for litigation||3||-2||1|
|Provisions for warranties||2||1||-1||2|
|Provisions for restructuring||8||2||-1||-4||5|
|Miscellaneous current provisions||46||1||2||19||3||-6||-22||43|
The non-current provisions for personnel comprise obligations from performance cash plans, anniversaries and partial retirement schemes. Current provisions for personnel include bonuses, obligations under social plans and termination benefits.
Provisions for removal usually result from the construction and redesign of land and buildings (improvements and reconstruction) whose removal will be necessary in future because of contractual, constructive or legal obligations. The present value of expected expenses is immediately recognised as a liability and initially corresponds to an appropriate increase in the acquisition cost of the relevant tangible asset. Present value adjustments resulting during the term from changes in the expected settlement amount or from changes in interest rates are generally recognised against the carrying amount of the relevant asset.
Current provisions for restructuring include all estimated costs for the restructuring of certain companies and/or business units on the basis of a restructuring plan adopted by the responsible management. The majority of provisions for restructuring as at the end of the year relate to the CWS-boco division.
In the financial year miscellaneous non-current and current provisions primarily contain provisions relating to business combinations and disposals in the amount of EUR 30 million (previous year: EUR 34 million) and provisions amounting to EUR 39 million (previous year: EUR 70 million) for damages in connection with sand-lime bricks that were produced in former Haniel building materials plants using lime substitutes, and which are being settled by Haniel on a goodwill basis. These provisions are measured based on the expected rehabilitation costs of the concerned properties.
The other non-current provisions are expected to be utilised as follows:
|31 Dec. 2015||31 Dec. 2014|
|EUR million||Up to 2 years||2 to 5 years||More than
|Total||Up to 2 years||2 to 5 years||More than
|Provisions for personnel||8||8||3||19||8||6||3||17|
|Provisions for removal||1||6||7||1||11||12|
|Miscellaneous non-current provisions||24||12||19||55||23||39||19||81|