Note 25 Provisions


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Non-current provisions 2023 2022
Group Personnel Warranties Other Total Personnel Warranties Other Total
Opening balance 31 - 103 134 32 - - 32
Provisions of the year 4 - - 4   - 3 3
Provisions through acquisitions - - - 0 2 - 96 97
Amounts utilised during the year -4 - - -4 -5 - - -5
Unutilised amounts reserved - - -24 -24 - - - 0
Translation effects -1 - 1 -0 2 - 5 7
Closing balance 30 - 80 110 31 - 103 134
                 
Current provisions 2023 2022
Group Personnel Warranties Other Total Personnel Warranties Other Total
Opening balance 3 4 44 52 - 5 5 10
Provisions of the year 1 - 0 1 1 - - 1
Provisions through acquisitions - 2   2 2 0 77 80
Amounts utilised during the year -3 -   -3 - - -40 -40
Unutilised amounts reserved -1 -4 -0 -5 - -1 - -1
Translation effects 0 0 -0 0 0 0 2 2
Closing balance 0 2 44 46 3 4 44 52

Warranties
Provisions are made for future costs resulting from warranty undertakings. The calculation is based on expenditure during the financial year for similar undertakings or the estimated costs for each undertaking. . 

Benefits in the event of termination
A cost for benefits in conjunction with termination of employment is recognised only if there is a formal, detailed plan to terminate employment prior to the normal date.Provisions for restructuring costs are recognised when a detailed restructuring plan has been adopted and the restructuring has either begun or been announced.