| download table |
|
|
|
|
|
|
|
|
|
| ||||||
|
|
|
|
|
|
|
|
|
|
|
| ||||
|
€ million |
2008 |
2007 | ||||
|
|
Total |
Of which |
Of which |
Total |
Of which |
Of which |
|
|
|
|
|
|
|
|
|
Personnel |
114.0 |
111.7 |
2.3 |
101.7 |
97.1 |
4.6 |
|
Sales/purchasing |
7.1 |
– |
7.1 |
4.6 |
– |
4.6 |
|
Environmental protection |
58.7 |
50.3 |
8.4 |
51.2 |
51.2 |
– |
|
Restructuring |
1.4 |
0.1 |
1.3 |
0.8 |
0.8 |
– |
|
Other |
13.6 |
8.1 |
5.5 |
23.0 |
17.7 |
5.3 |
|
Other provisions |
194.8 |
170.2 |
24.6 |
181.3 |
166.8 |
14.5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax provisions |
148.6 |
90.8 |
57.8 |
101.1 |
78.2 |
22.9 |
Tax Provisions
Tax provisions contain amounts for current income tax obligations, risks from tax audits, and legal action. The existing long-term tax provisions will largely be used over the next three to five years.
Provisions for Personnel
These provisions contain obligations for anniversary payments, other deferrals, and provisions relating to early retirement and semi-retirement plans. There is a continuous outflow of noncurrent provisions for anniversary payments. The provision for semi-retirement plans will be exhausted by 2015 at the latest. The outflow will be continuous until that date.
Sales/Purchasing Provisions
These provisions cover obligations from warranty and product liability as well as discounts, cash bonuses, or other price reductions, commissions for sales agents, and impending losses from contractual agreements.
Provisions for Environmental Protection
Provisions for environmental protection are formed for anticipated obligations regarding site contamination, water pollution control, recultivation of landfills, the clean-up of contaminated storage and production sites, and similar environmental measures. These provisions also include environmental protection charges likely to be imposed by the government. Most noncurrent provisions for environmental protection will be utilized over a period of ten to twenty years.
Restructuring Provisions
The provisions for restructuring are comprised of severance payments for departing employees, anticipated site closure expenses, demolition obligations, and similar charges.
Other Provisions
These provisions are formed for a multiplicity of identifiable individual risks and contingencies (e.g. damages, legal risks).
| download table |
|
|
|
|
|
|
|
|
|
|
Sundry Provisions | |||||||
|
|
|
|
|
|
|
|
|
|
€ million |
Jan. 1, 2008 |
Utilization |
Reversal |
Addition/ |
Exchange |
Scope of consolidation/ other |
Dec. 31, 2008 |
|
|
|
|
|
|
|
|
|
|
Personnel |
101.7 |
–3.3 |
–0.1 |
15.1 |
0.1 |
0.5 |
114.0 |
|
Sales/purchasing |
4.6 |
–5.5 |
–0.4 |
8.0 |
0.2 |
0.2 |
7.1 |
|
Environmental protection |
51.2 |
–3.2 |
–3.6 |
13.8 |
0.7 |
–0.2 |
58.7 |
|
Restructuring |
0.8 |
–0.7 |
– |
1.1 |
0.2 |
– |
1.4 |
|
Other |
23.0 |
–4.6 |
–8.5 |
3.4 |
0.3 |
– |
13.6 |
|
|
181.3 |
–17.3 |
–12.6 |
41.4 |
1.5 |
0.5 |
194.8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Of which interest effect |
– |
– |
– |
1.9 |
– |
– |
– |
The interest effect is mainly accounted for by provisions for environmental protection.
| download table |
|
|
|
|
|
|
|
|
|
|
Tax Provisions | |||||||
|
|
|
|
|
|
|
|
|
|
€ million |
Jan. 1, 2008 |
Utilization |
Reversal |
Addition/ |
Exchange |
Scope of consolidation/ |
Dec. 31, 2008 |
|
|
|
|
|
|
|
|
|
|
Taxes |
101.1 |
–24.5 |
–0.2 |
59.9 |
7.0 |
5.3 |
148.6 |
|
Of which interest effect |
– |
– |
– |
0.1 |
– |
– |
– |