21 | provisions

RESTRUCTURING PROVISION

PERSONNEL-RELATED PROVISIONS

OTHER PROVISIONS

TOTAL

Balance as at 1 January 2014

30,173

12,624

25,462

68,259

Additions

4,255

3,596

5,921

13,772

Usage

-12,714

-832

-2,683

-16,229

Reversals

-2,759

-1,912

-2,286

-6,957

Currency translation differences

7

-

-

7

Balance as at 31 December 2014

18,962

13,476

26,414

58,852

Non-current

10,431

5,785

15,217

31,433

Current

8,531

7,691

11,197

27,419

Balance as at 31 December 2014

18,962

13,476

26,414

58,852

Balance as at 1 January 2015

18,962

13,476

26,414

58,852

Additions

7,581

7,479

4,207

19,267

Usage

-11,602

-6,540

-10,842

-28,984

Reversals

-2,115

-1,898

-2,144

-6,157

Currency translation differences

84

-

-

84

Balance as at 31 December 2015

12,910

12,517

17,635

43,062

Non-current

6,358

4,384

1,309

12,051

Current

6,552

8,133

16,326

31,011

BALANCE AS AT 31 DECEMBER 2015

12,910

12,517

17,635

43,062

At the end of 2015 an amount of € 10,531 (2014: € 17,018) of the restructuring provision relates to lease commitments on buildings that are no longer in use, while € 2,379 (2014: € 1,944) concerned employee severance arrangements.

In the course of 2015 parts of the restructuring provision were reversed as a result of the update of projected variable expenses. In 2014 parts of the restructuring provision were reversed as less of the provision was required for employee severance arrangements and due to better than initially expected prospects for letting vacant premises. The amount of the restructuring provision for vacant premises largely depends on the prospect of reletting these premises. The amount of the provision is amended if the prospects for letting vacant premises change.

The personnel-related provisions include continuation of wage payments during extended periods of sickness, long-term service awards and share plans settled in cash and cash equivalents. The provisions were determined on the basis of expectations concerning the recovery of sick employees, staff turnover and expected wage increases. € 4,426 of the usage of the provision in 2015 relates to the agreement reached with respect to pension contributions payable.

The other provisions include an amount of € 13,945 relating to the settlement of the CGZP/AMP case in Germany. The labour court in Berlin ruled on 30 May 2011, following a legal ruling in December 2010, that the collective labour agreements concluded by CGZP/AMP in previous years were invalid, resulting in the possibility of claims against the group for these earlier years. These claims relate to the collection of social security contributions and subsequent payments to temporary employees. The authorities further examined the case in 2012 and 2013 and the outcome became known in 2013. The group appealed the size of the claim at the end of 2013 and a suspension of payment is in place pending the ruling. It is expected that the claim will have to be paid in the third quarter of 2016. € 6,605 of the usage of others provisions relates to the settlement of guarantees issued during the sale of subsidiaries in 2013.

The other remaining provisions relate to among other things the settlement of several legal proceedings.

Expected projected future cash flows are discounted using a rate of 0.32% (2014: 0.27%) if the impact is material. A change of 100 basis points in the discount rate results in a € 263 change in the existing value of the provision.