27. Provisions
2019 | 2018 | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
in thousand EUR | Legal claims | Employee benefits | Others | Total | Total | |||||
Short-term provisions | – | – | – | – | 156 | |||||
Long-term provisions | 400 | 3 290 | 736 | 4 426 | 4 522 | |||||
Total provisions | 400 | 3 290 | 736 | 4 426 | 4 678 | |||||
At 1 January | 409 | 2 725 | 1 544 | 4 679 | 4 372 | |||||
Additions | 129 | 498 | 29 | 657 | 1 396 | |||||
Unused amounts reversed | –126 | – | –165 | –291 | –757 | |||||
Used during the year | –7 | – | –668 | –675 | –246 | |||||
Currency effects | –5 | 66 | –5 | 56 | –87 | |||||
At 31 December | 400 | 3 290 | 736 | 4 426 | 4 678 |
Legal claims
The amount of EUR 0.4 million represents a provision for certain legal claims brought against the Group by different stakeholders. In the directors’ opinion, after taking appropriate legal advice, the outcome of these legal claims will not give rise to any significant losses beyond the amounts provided for as on 31 December 2019.
Employee benefits and others
The total amount of EUR 4.0 million for other short- and long-term provisions includes provisions for contributions to employee contribution plans (EUR 1.3 million), for contributions to employee benefit plans (EUR 1.9 million) see Note 30, for tax fees (EUR 0.4 million) and for other provisions (EUR 0.4 million).
Accounting policies
Provisions are recognized when the Group has a present obligation as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. When the Group expects some or all of a provision to be reimbursed, for example under an insurance contract, the reimbursement is recognized as a separate asset, but only when the reimbursement is virtually certain. The expense relating to a provision is presented in profit or loss net of any reimbursement.