AAK Annual Report 2018

98 Group Restructuring Environmental restoration Other Total Opening balance at January 1, 2017 23 26 142 191 Provisions for the year - - 16 16 Provisions claimed for the year -15 - -63 -78 Reversal of unused amounts -8 - -3 -11 Exchange differences 1 1 -4 -2 Closing balance as at December 31, 2017 1 27 88 116 Opening balance at January 1, 2018 1 27 88 116 Provisions for the year - - 21 21 Provisions claimed for the year -2 - -37 -39 Reclassification 7 - -7 - Exchange differences -1 1 4 4 Closing balance as at December 31, 2018 5 28 69 102 Provisions include 2018 2017 Non-current 72 63 Current 30 53 Total 102 116 Restructuring Group Parent 2018 2017 2018 2017 Employee-related expenses 322 298 33 36 Other 721 695 7 6 Total 1,043 993 40 42 22 23 Note Other provisions Note Accrued expenses and deferred income A provision for restructuring is reported when the Group has adopted a comprehensive and formal restructuring plan, and the restructuring has either been started or published. No provisions are made for future operating expenses. Environmental restoration These provisions are primarily related to restoring contaminated land.