AEG 21604 G Manual de usuario descargar pdf (Pagina 615)

100

101

F-374

22 Provisions

Provisions can be specified as follows:

31 Dec.

2007

Transferred

to liabilities

held for sale

Charged

to ex-

pense

Utilisa-

tion

Reclassifi-

cation

and other

31 Dec.

2008

€ 1,000 € 1,000 € 1,000 € 1,000 € 1,000 € 1,000

(a)

Provisions for restructuring

expenses................................

.....

2,834

(50)

2,091

(1,193)

–

3,682

(b)

Provisions for customer li-

abilities................................

.......

4,834

(379)

3,549

(2,053)

(23)

5,928

(c)

Provision for estimated addi-

tional purchase consideration

.....

2,190

–

(2,190)

–

(d)

Provisions for long-service

awards................................

........

553

(213)

–

(62)

–

278

(e) Other ................................

..........

186

(73)

–

142

10,597

(715)

5,669

(5,498)

(23)

10,030

a) Provisions for restructuring expenses

At 31 December 2008, provisions for restructuring expenses consisted primarily of the Altersteilzeit (ATZ) ar-

rangements in Germany, which permit employees to seek early retirement. During the year ended 31 December

2008, charges of € 792,000, € 332,000 and € 909,000 were taken in Germany, France and the Netherlands to

cover the costs associated with restructuring part of the operations. The restructuring costs mainly include em-

ployee termination benefits.

b) Provisions for customer liabilities

Customer liabilities primarily relate to warranties, anticipated contract losses and penalties and disputes relating

to commercial contracts.

c) Provision for estimated additional purchase consideration

As disclosed in note 8, the provision related to the estimated additional purchase consideration with respect to

the acquisition of the AEG PS Group (formerly Saft Power Systems) has been reversed in the current year due to

a claims and waiver settlement agreement signed between AEG Power Solutions and Alcatel-Lucent. The unuti-

lised portion of this reversal has been recognised in other operating income.

d) Provision for long-service awards

Long-service awards are granted to French employees on retirement based on their length of service, grade and

salary and determined by an independent actuarial calculation.

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