|
|
|
|
|
|
|
|
|
|
|
Project |
|
Divestment- |
|
Material |
|
|
|
|
|
EURm |
|
Restructuring |
|
Warranty |
|
Litigation |
|
Environmental |
|
losses |
|
related |
|
liability |
|
Other |
|
Total |
|
As of January 1, 2016(1) |
|
194 |
|
94 |
|
69 |
|
16 |
|
62 |
|
129 |
|
29 |
|
225 |
|
818 |
|
Acquisitions through business combinations |
|
291 |
|
135 |
|
100 |
|
114 |
|
180 |
|
26 |
|
31 |
|
366 |
|
1 243 |
|
Translation differences |
|
2 |
|
1 |
|
22 |
|
4 |
|
– |
|
9 |
|
2 |
|
1 |
|
41 |
|
Reclassification |
|
– |
|
– |
|
8 |
|
– |
|
– |
|
(2) |
|
1 |
|
(7) |
|
– |
|
Charged to income statement: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Additional provisions |
|
874 |
|
121 |
|
75 |
|
28 |
|
44 |
|
16 |
|
57 |
|
330 |
|
1 545 |
|
Changes in estimates |
|
(123) |
|
(38) |
|
(31) |
|
(2) |
|
(31) |
|
(24) |
|
(21) |
|
(104) |
|
(374) |
|
Total charged to income statement |
|
751 |
|
83 |
|
44 |
|
26 |
|
13 |
|
(8) |
|
36 |
|
226 |
|
1 171 |
|
Utilized during year(2) |
|
(525) |
|
(106) |
|
(60) |
|
(26) |
|
(124) |
|
(44) |
|
(22) |
|
(288) |
|
(1 195) |
|
As of December 31, 2016(1) |
|
713 |
|
207 |
|
183 |
|
134 |
|
131 |
|
110 |
|
77 |
|
523 |
|
2 078 |
|
Acquisitions through business combinations |
|
– |
|
– |
|
– |
|
– |
|
– |
|
– |
|
– |
|
6 |
|
6 |
|
Translation differences |
|
(13) |
|
(10) |
|
(9) |
|
(11) |
|
(6) |
|
(8) |
|
(4) |
|
(23) |
|
(84) |
|
Reclassification |
|
– |
|
– |
|
7 |
|
(12) |
|
– |
|
(4) |
|
15 |
|
(2) |
|
4 |
|
Charged to income statement: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Additional provisions |
|
577 |
|
146 |
|
56 |
|
14 |
|
8 |
|
15 |
|
56 |
|
261 |
|
1 133 |
|
Changes in estimates |
|
(55) |
|
(56) |
|
(30) |
|
(1) |
|
(1) |
|
(7) |
|
(38) |
|
(52) |
|
(240) |
|
Total charged to income statement |
|
522 |
|
90 |
|
26 |
|
13 |
|
7 |
|
8 |
|
18 |
|
209 |
|
893 |
|
Utilized during year(3) |
|
(500) |
|
(77) |
|
(77) |
|
(17) |
|
(56) |
|
(30) |
|
(40) |
|
(212) |
|
(1 009) |
|
As of December 31, 2017 |
|
722 |
|
210 |
|
130 |
|
107 |
|
76 |
|
76 |
|
66 |
|
501 |
|
1 888 |
|
(1) |
Following the IFRS Interpretations Committee agenda decision in September 2017 on interest and penalties related to income taxes, the Group no longer accounts for these items as income taxes. Accordingly, the Group has retrospectively revised the presentation of interest and penalties related to income taxes from current income tax liabilities to provisions in the consolidated statement of financial position. The impact of the revision was EUR 98 million as of December 31, 2016 and EUR 93 million as of December 31, 2015. |
|
(2) |
The utilization of restructuring provision includes items transferred to accrued expenses, of which EUR 62 million remained in accrued expenses as of December 31, 2016. The utilization of project losses includes EUR 7 million transferred to inventory write-downs. The utilization of other provisions includes items transferred to accrued expenses, of which EUR 7 million remained in accrued expenses as of December 31, 2016. |
|
(3) |
The utilization of restructuring provision includes items transferred to accrued expenses, of which EUR 56 million remained in accrued expenses as of December 31, 2017. |