30 Noncurrent and current other provisions


€ million	Obligations arising from sales	Employee expenses	Litigation and legal risks	Miscellaneous provisions	Total

Balance at Jan. 1, 2015	20,539	4,091	1,306	7,049	32,986
Foreign exchange differences	214	−19	−143	32	83
Changes in consolidated Group	0	0	0	1	2
Utilized	7,517	1,429	236	1,901	11,082
Additions/New provisions	19,270	1,668	7,697	2,747	31,382
Unwinding of discount/effect of change in discount rate	5	−22	4	4	−9
Reversals	1,185	142	219	858	2,404
Balance at Dec. 31, 2015	31,326	4,148	8,409	7,075	50,958
of which current	17,075	1,733	2,073	4,908	25,788
of which noncurrent	14,251	2,415	6,336	2,168	25,170
Balance at Jan. 1, 2016	31,326	4,148	8,409	7,075	50,958
Foreign exchange differences	174	35	93	100	402
Changes in consolidated Group	23	1	3	124	151
Utilized	9,265	1,344	1,583	2,103	14,295
Additions/New provisions	12,180	1,736	5,605	3,419	22,939
Unwinding of discount/effect of change in discount rate	123	196	−84	3	238
Reversals	1,533	227	726	713	3,199
Balance at Dec. 31, 2016	33,027	4,546	11,717	7,904	57,193
of which current	19,521	1,900	8,624	5,666	35,711
of which noncurrent	13,506	2,646	3,092	2,238	21,482

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 change in the provisions for litigation and legal risks is largely the result of provisions recognized to protect against the currently known legal risks related to the diesel issue, including suitable expenses for defense and legal advice, as well as provisions for the antitrust proceedings that the European Commission opened in 2011 against European truck manufacturers including MAN and Scania. These are subject to what are in part considerable estimation risks because the comprehensive and extensive investigations are still at an early stage, the factors involved are so complex, and the discussions with the authorities are still ongoing. In addition, the provisions for litigation and legal risks contain amounts relating to a large number of legal disputes and official proceedings in which Volkswagen Group companies become involved in Germany and internationally in the course of their operating activities. In particular, such legal disputes and other proceedings may occur in relation to suppliers, dealers, customers, employees, or investors. Please refer to the “Litigation” section for a discussion of the legal risks.

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. The increase results from provisions of €0.3 billion recognized for the investments totaling USD 2.0 billion over 10 years in zero emissions vehicle infrastructure as well as corresponding access and awareness initiatives for these technologies to which the Volkswagen Group had committed itself in the settlement agreements.

Miscellaneous provisions additionally include provisions amounting to €490 million (previous year: €459 million) relating to the insurance business.

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30 Noncurrent and current other provisions