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15 Other non-current and current provisions

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EUR million As at 1 Jan.
2015
Foreign
exchange
rate
adjustments
Changes in
the scope of
consolidation
Reclassi-
fication
Interest effect Additions Reversals Utilisations As at
31 Dec.
2015
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
Current provisions 103 2 2 20 0 47 -14 -65 95

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:

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  31 Dec. 2015 31 Dec. 2014
EUR million Up to 2 years 2 to 5 years More than
5 years
Total Up to 2 years 2 to 5 years More than
5 years
Total
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
33 20 28 81 32 45 33 110