15 Other provisions

Other provisions

 
Euro 000s Balance at 1.10.2008 Change in scope of consoli­dation Currency adjustments Utilised Reversed Added Re-classified Interest portion Balance at 30.9.2009  
Non-current provisions                   
Pensions and similar obligations 35 922 — — 2 195 — 889 — 1 951 36 567 
Other provisions                   
Early retirement 46 293 — — 10 114 439 4 624 – 5 813  2 259 36 810 
Personnel expenses 24 242 — — 1 128 223 2 830 – 2 205  1 289 24 805 
Refurbishment 11 246 — — 2 762 1 892 — — 425 7 017 
Miscellaneous contingencies 12 531 — – 90  529 4 111 4 348 – 3 325  364 9 188 
Total other provisions 94 312 — – 90  14 533 6 665 11 802 – 11 343  4 337 77 820 
Total non-current provisions 130 234 — – 90  16 728 6 665 12 691 – 11 343  6 288 114 387 
                    
Current provisions                   
Tax provisions 44 428 — – 15  24 275 9 268 13 496 — — 24 366 
Other provisions                   
Personnel expenses 44 907 121 2 39 213 4 601 39 316 8 018 — 48 550 
Services not yet invoiced 70 850 26 — 60 281 6 285 38 268 — — 42 578 
Miscellaneous contingencies 70 331 282 – 91  38 747 13 334 43 329 3 325 — 65 095 
Total other provisions 186 088 429 – 89  138 241 24 220 120 913 11 343 — 156 223 
Total current provisions 230 516 429 – 104  162 516 33 488 134 409 11 343 — 180 589 
                    
Total provisions 360 750 429 – 194  179 244 40 153 147 100 — 6 288 294 976 

Tax provisions include provisions for taxes on income, such as corporate income tax including the solidarity surcharge, and trade tax. The level of provision recognised was mainly influenced by the receipt of trade tax assessment notices for previous years.

The provisions for early retirement expenses mainly relate to legal and constructive obligations towards employees as a result of part-time early retirement agreements.

The actuarial assumptions correspond to those used in the measurement of pensions and comparable provisions. The decline in provisions for early retirement is the result of lower utilisation of part-time early retirement agreements.

The provision for personnel expenses mainly includes collectively agreed obligations, such as allowances, compensation payments, bonus payments, benefits in kind, employee working hours credits and anniversary bonuses.

The services not yet invoiced item principally involves supplies and services from third parties which have already been provided but not yet invoiced. These have been measured on the basis of appropriate estimates. The decline in this item is chiefly due to a lower volume of electricity trading transactions.

Miscellaneous contingencies include provisions for energy supplies and for disposal and dismantling obligations. Furthermore, this item also includes provisions for litigation risks. These involve several individual risks for which the level of claim is uncertain. The valuation has been based on the most likely outcome of the litigation expected on the basis of the information currently available. Moreover, this item includes restructuring obligations mainly involving realignment measures within the energy-related services subgroup.

We expect the provisions recognised to be utilised in line with their respective terms.