30 Noncurrent and current
other provisions

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€ million		Obligations arising from sales		Employee expenses		Miscellaneous provisions*		Total*
* Prior-period figures adjusted because of the updated purchase price allocation for MAN.
Balance at Jan. 1, 2011		12,561		3,158		6,964		22,683
Foreign exchange differences		21		–10		–96		–85
Changes in consolidated Group		966		221		1,467		2,654
Utilized		5,180		1,564		1,435		8,179
Additions/New provisions		7,516		2,897		3,457		13,870
Interest cost		118		11		20		148
Reversals		632		190		1,030		1,852
Balance at Dec. 31, 2011		15,370		4,524		9,346		29,240
of which current		7,398		2,682		5,925		16,005
of which noncurrent		7,972		1,842		3,421		13,235
Balance at Jan. 1, 2012		15,370		4,524		9,346		29,240
Foreign exchange differences		–119		–26		–157		–302
Changes in consolidated Group		988		482		407		1,877
Utilized		6,025		2,468		2,731		11,223
Additions/New provisions		7,780		3,029		3,108		13,917
Interest cost		246		110		5		361
Reversals		1,116		141		1,550		2,807
Balance at Dec. 31, 2012		17,124		5,509		8,429		31,062
of which current		8,487		3,272		4,930		16,689
of which noncurrent		8,637		2,237		3,499		14,373

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 claims, 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, the part-time scheme for employees near to retirement, severance payments and similar obligations, among other things.

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

Miscellaneous provisions include provisions amounting to €293 million relating to the insurance business (previous year: €242 million).