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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 provisionhybridRestructuring provisionhybridLegal proceedings provisionhybridRefunds provisionhybridOnerous contracts provisionhybridProvision for decommissioning, restoration and rehabilitation costshybridOther environment related provisionhybridProvision for credit commitmentshybridProvision for taxes other than income taxhybridMiscellaneous other provisionshybridTotal 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 2017: 
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","IncreaseDecreaseInExistingProvisionsOtherProvisions":"1"}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","AcquisitionsThroughBusinessCombinationsOtherProvisions":"1","ProvisionUsedOtherProvisions":"-1","UnusedProvisionReversedOtherProvisions":"-1","IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions":"1","IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions":"1","IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions":"1","DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions":"-1","IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions":"1"}real["AdditionalProvisionsOtherProvisions"]           
At 31.12.2017: 
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 liabilitynoneRestructuring contingent liabilitynoneLegal proceedings contingent liabilitynoneOnerous contracts contingent liabilitynoneContingent liability for decommissioning, restoration and rehabilitation costsnoneOther environment related contingent liabilitynoneTax contingent liabilitynoneContingent liability for guaranteesnoneContingent liabilities related to joint venturesnoneShare of contingent liabilities of associatesnoneContingent liability arising from post-employment benefit obligationsnoneOther contingent liabilitiesnone
At 31.12.2017: 
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

 31.12.2017
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

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