28. Other Provisions
|
|
Personnel |
|
Marketing and selling |
|
Litigation and similar risks |
|
Miscella- |
|
Total |
|---|---|---|---|---|---|---|---|---|---|---|
Jan. 1, 2025 |
|
399 |
|
88 |
|
163 |
|
154 |
|
804 |
Of which non-current |
|
105 |
|
— |
|
52 |
|
48 |
|
205 |
Currency effects |
|
-9 |
|
-6 |
|
-3 |
|
-8 |
|
-26 |
Additions |
|
244 |
|
38 |
|
35 |
|
72 |
|
389 |
Utilized |
|
272 |
|
65 |
|
8 |
|
57 |
|
402 |
Reversals |
|
32 |
|
12 |
|
29 |
|
17 |
|
90 |
Dec. 31, 2025 |
|
330 |
|
43 |
|
160 |
|
141 |
|
674 |
Of which non-current |
|
56 |
|
— |
|
35 |
|
37 |
|
128 |
Provisions are recognized when an obligation to a third party exists, the outflow of resources is probable, and the expected obligation can be measured reliably. The calculation of provisions is based on the best possible estimate of the relevant parameters.
Long‑term provisions are discounted using a maturity‑dependent discount rate, provided the interest effect is material. Provisions for personnel expenses mainly include provisions for annual bonuses, vacation, long‑service awards, and severance agreements. Provisions for marketing and sales expenses primarily relate to provisions for product returns and other marketing‑related obligations. Provisions for litigation and similar risks include provisions for litigation in Brazil amounting to €84 million (previous year: €79 million), litigation related to the construction of a facility in Mexico in 2015 amounting to €15 million (previous year: €0 million), and risks associated with customs audits amounting to €11 million (previous year: €10 million). Miscellaneous provisions relate to a wide variety of matters and entities and include, among other things, restructuring provisions.