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30 Noncurrent and current
other provisions

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€ million

  

Obliga­tions arising from sales

  

Employee expenses1

  

Miscellaneous provisions2

  

Total1, 2

 

  

 

  

 

  

 

  

 

1

Prior-year figures adjusted to reflect the application of IAS 19R.

2

Prior-period figures adjusted because of the updated purchase price allocation for MAN.

Balance at Jan. 1, 2012

  

15,370

  

4,319

  

9,346

  

29,035

Foreign exchange differences

  

–119

  

–26

  

–157

  

–302

Changes in consolidated Group

  

988

  

482

  

407

  

1,877

Utilized

  

6,025

  

2,534

  

2,731

  

11,289

Additions/New provisions

  

7,780

  

3,029

  

3,108

  

13,917

Unwinding of discount/effect of change in discount rate

  

246

  

103

  

5

  

354

Reversals

  

1,116

  

130

  

1,550

  

2,796

Balance at Dec. 31, 2012

  

17,124

  

5,243

  

8,429

  

30,796

of which current

  

8,487

  

3,285

  

4,930

  

16,702

of which noncurrent

  

8,637

  

1,958

  

3,499

  

14,094

Balance at Jan. 1, 2013

  

17,124

  

5,243

  

8,429

  

30,796

Foreign exchange differences

  

–417

  

–63

  

–287

  

–766

Changes in consolidated Group

  

14

  

5

  

9

  

28

Utilized

  

7,146

  

2,864

  

1,896

  

11,906

Additions/New provisions

  

9,930

  

3,227

  

3,332

  

16,489

Unwinding of discount/effect of change in discount rate

  

–33

  

78

  

3

  

48

Reversals

  

934

  

247

  

1,167

  

2,348

Balance at Dec. 31, 2013

  

18,537

  

5,380

  

8,423

  

32,341

of which current

  

9,655

  

3,377

  

5,327

  

18,360

of which noncurrent

  

8,882

  

2,003

  

3,096

  

13,981

The obligations arising from sales contain provisions covering all risks relating to the sale of vehicles, components and genuine parts through to the disposal of end-of-life vehicles. They primarily comprise warranty obligations, calculated on the basis of losses to date and estimated future losses. They also include provisions for discounts, bonuses and similar allowances which are incurred after the balance sheet date, but for which there is a legal or constructive obligation attributable to sales revenue before the balance sheet date.

Provisions for employee expenses are recognized for long-service awards, time credits, partial retirement arrangements, severance payments and similar obligations, among other things.

Miscellaneous provisions relate to a wide range of identifiable specific risks and uncertain obligations, which are measured in the amount of the expected settlement value.

Miscellaneous provisions include provisions amounting to €370 million relating to the insurance business (previous year: €293 million).