AAK Annual Report 2020

AAK Annual Report 2020 105 Group Restructuring Environmental restoration Other Total Opening balance at January 1, 2019 5 28 69 102 Provisions for the year - - 70 70 Provisions claimed for the year -4 - -30 -34 Reversal of unused amounts - - -5 -5 Exchange differences - 0 5 5 Closing balance as at December 31, 2019 1 28 109 138 Opening balance at January 1, 2020 1 28 109 138 Provisions for the year 144 - 69 213 Provisions claimed for the year -58 - -24 -82 Exchange differences - -1 -10 -11 Closing balance as at December 31, 2020 87 27 144 258 Provisions include 2020 2019 Non-current 94 102 Current 164 36 Total 258 138 Group Parent 2020 2019 2020 2019 Employee-related expenses 387 399 30 35 Other 935 923 7 6 Total 1,322 1,322 37 41 Note 22 | Other provisions Note 23 | Accrued expenses and deferred income Restructuring 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.