30 Noncurrent and current other provisions


€ million	Obligations arising from sales	Employee expenses	Miscellaneous provisions	Total

Balance at Jan. 1, 2013	17,124	5,243	8,429	30,796
Foreign exchange differences	−417	−63	−287	−766
Changes in consolidated Group	14	5	9	28
Utilized	7,146	2,864	1,896	11,906
Additions/New provisions	9,930	3,227	3,332	16,489
Unwinding of discount/effect of change in discount rate	−33	78	3	48
Reversals	934	247	1,167	2,348
Balance at Dec. 31, 2013	18,537	5,380	8,423	32,341
of which current	9,655	3,377	5,327	18,360
of which noncurrent	8,882	2,003	3,096	13,981
Balance at Jan. 1, 2014	18,537	5,380	8,423	32,341
Foreign exchange differences	214	29	59	303
Changes in consolidated Group	3	3	1	6
Utilized	7,045	3,030	2,299	12,373
Additions/New provisions	9,715	1,678	3,148	14,541
Unwinding of discount/effect of change in discount rate	77	229	14	319
Reversals	962	198	991	2,151
Balance at Dec. 31, 2014	20,539	4,091	8,356	32,986
of which current	10,090	1,753	5,232	17,075
of which noncurrent	10,448	2,338	3,124	15,910

The obligations arising from sales contain provisions covering all risks relating to the sale of vehicles, components and genuine parts through to the disposal of end-of-life vehicles. They primarily comprise warranty obligations, calculated on the basis of losses to date and estimated future losses. They also include provisions for discounts, bonuses and similar allowances which are incurred after the balance sheet date, but for which there is a legal or constructive obligation attributable to sales revenue before the balance sheet date.

Provisions for employee expenses are recognized for long-service awards, time credits, partial retirement arrangements, severance payments and similar obligations, among other things. The reduction in provisions for employee expenses is due mainly to the change to bonus entitlements in the Group. As a result of the change, the entitlements are now reported as other liabilities.

Miscellaneous provisions relate to a wide range of identifiable specific risks, price risks and uncertain obligations, which are measured in the amount of the expected settlement value.

Miscellaneous provisions include provisions amounting to €417 million relating to the insurance business (previous year: €370 million).

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30 Noncurrent and current other provisions