IFRS Disclosure Guide
38. Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions, contingent liabilities and contingent assets
Disclosure of other provisions
| Classes of other provisionsnone | |||||||||||
| Warranty provisionhybrid | Restructuring provisionhybrid | Legal proceedings provisionhybrid | Refunds provisionhybrid | Onerous contracts provisionhybrid | Provision for decommissioning, restoration and rehabilitation costshybrid | Other environment related provisionhybrid | Provision for credit commitmentshybrid | Provision for taxes other than income taxhybrid | Miscellaneous other provisionshybrid | Total for Other provisions{"WarrantyProvisionMember":1,"RestructuringProvisionMember":1,"LegalProceedingsProvisionMember":1,"RefundsProvisionMember":1,"OnerousContractsProvisionMember":1,"ProvisionForDecommissioningRestorationAndRehabilitationCostsMember":1,"OtherEnvironmentRelatedProvisionMember":1,"ProvisionForCreditCommitmentsMember":1,"ProvisionForTaxesOtherThanIncomeTaxMember":1,"MiscellaneousOtherProvisionsMember":1}hybrid[] | |
| For the year 2024: | |||||||||||
| Reconciliation of changes in other provisions | |||||||||||
| Changes in other provisions | |||||||||||
| Additional provisions, other provisions | |||||||||||
| New provisions, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Increase in existing provisions, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Total additional provisions, other provisions{"NewProvisionsOtherProvisions":"1.0","IncreaseDecreaseInExistingProvisionsOtherProvisions":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Acquisitions through business combinations, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Provision used, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Unused provision reversed, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Increase through adjustments arising from passage of time, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Increase (decrease) through change in discount rate, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Increase (decrease) through net exchange differences, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Decrease through loss of control of subsidiary, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Increase (decrease) through transfers and other changes, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Total increase (decrease) in other provisions{"AdditionalProvisionsOtherProvisions":"1.0","AcquisitionsThroughBusinessCombinationsOtherProvisions":"1.0","ProvisionUsedOtherProvisions":"-1.0","UnusedProvisionReversedOtherProvisions":"-1.0","IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions":"1.0","IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions":"1.0","DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions":"-1.0","IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions":"1.0"}real["AdditionalProvisionsOtherProvisions"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2024: | |||||||||||
| Other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Asset recognised for expected reimbursement, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
| Expected reimbursement, other provisions | OtherProvisionsMember_1t∑ | ||||||||||
Classes of other provisions:
- Description of nature of obligation, other provisions
- Description of expected timing of outflows, other provisions
- Indication of uncertainties of amount or timing of outflows, other provisions
- Description of major assumptions made concerning future events, other provisions
Disclosure of contingent liabilities
| Classes of contingent liabilitiesnone | ||||||||||||
| Warranty contingent liabilitynone | Restructuring contingent liabilitynone | Legal proceedings contingent liabilitynone | Onerous contracts contingent liabilitynone | Contingent liability for decommissioning, restoration and rehabilitation costsnone | Other environment related contingent liabilitynone | Tax contingent liabilitynone | Contingent liability for guaranteesnone | Contingent liabilities related to joint venturesnone | Share of contingent liabilities of associatesnone | Contingent liability arising from post-employment benefit obligationsnone | Other contingent liabilitiesnone | |
| At 31.12.2024: | ||||||||||||
| Estimated financial effect of contingent liabilities | ||||||||||||
Classes of contingent liabilities:
- Description of nature of obligation, contingent liabilities
- Explanation of estimated financial effect of contingent liabilities
- Explanation of possibility of reimbursement, contingent liabilities
- Indication of uncertainties of amount or timing of outflows, contingent liabilities
| 31.12.2024 | |
|---|---|
| Estimated financial effect of contingent assets |
Description of nature of contingent assets
Explanation of estimated financial effect of contingent assets
Information about contingent assets that disclosure is not practicable
Information about contingent liabilities that disclosure is not practicable
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
Explanation of estimated financial effect of contingent assets
Information about contingent assets that disclosure is not practicable
Information about contingent liabilities that disclosure is not practicable
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
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