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IFRS Disclosure Guide
39. Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions, contingent liabilities and contingent assets
Disclosure of other provisions
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of other provisions | ||
| Disclosure of other provisions | ||
| Classes of other provisions | ||
| Classes of other provisions | other | |
| other | ||
| Restructuring provision | other | |
| Legal proceedings provision | other | |
| Refunds provision | other | |
| Onerous contracts provision | other | |
| other | ||
| Other environment related provision | other | |
| Provision for credit commitments | other | |
| Provision for taxes other than income tax | other | |
| Miscellaneous other provisions | other | |
| Reconciliation of changes in other provisions | ||
| Changes in other provisions | ||
| Additional provisions, other provisions | ||
| New provisions, other provisions | ||
| Total additional provisions, other provisions{"NewProvisionsOtherProvisions":"1.0","IncreaseDecreaseInExistingProvisionsOtherProvisions":"1.0"}real[] | ∑ | |
| Acquisitions through business combinations, other provisions | ||
| Provision used, other provisions | ||
| Unused provision reversed, other provisions | ||
| Increase (decrease) through change in discount rate, other provisions | ||
| Increase (decrease) through net exchange differences, other provisions | ||
| Decrease through loss of control of subsidiary, other provisions | ||
| Increase (decrease) through transfers and other changes, other provisions | ||
| 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"] | ∑ | |
| Other provisions | ||
| Asset recognised for expected reimbursement, other provisions | ||
| Expected reimbursement, other provisions |
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of contingent liabilities | other | |
| Disclosure of contingent liabilities | ||
| Disclosure of contingent liabilities | ||
| Classes of contingent liabilities | ||
| other | ||
| Warranty contingent liability | other | |
| Restructuring contingent liability | other | |
| Legal proceedings contingent liability | other | |
| Onerous contracts contingent liability | other | |
| other | ||
| Other environment related contingent liability | other | |
| Tax contingent liability | other | |
| Contingent liability for guarantees | other | |
| Contingent liabilities related to joint ventures | other | |
| other | ||
| Contingent liability arising from post-employment benefit obligations | other | |
| Other contingent liabilities | other | |
| Disclosure of contingent liabilities | ||
| Estimated financial effect of contingent liabilities | ||
| Information about contingent assets that disclosure is not practicable | ||
| Contingent assets disclosure is not practicable | other | |
| Information about contingent liabilities that disclosure is not practicable | ||
| Contingent liabilities disclosure is not practicable | other | |
| Non-disclosure of information regarding provision | other | |
| Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability | ||
| Non-disclosure of information regarding contingent liability | other | |
| Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset | ||
| other |
Disclosure of other provisions
Disclosure of other provisions
Disclosure 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
Disclosure of contingent liabilities
Disclosure 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
Description of nature of contingent assets
Explanation of estimated financial effect of contingent assets
Disclosure of other provisions
Disclosure 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
Disclosure of contingent liabilities
Disclosure 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
Description of nature of contingent assets
Explanation of estimated financial effect of contingent assets
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