IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[827520] Notes - Reconciliation of changes in other provisions [by classes]

Reconciliation of changes in other provisions
Reconciliation by classes
Changes in warranty provision
Additional provisions, warranty provision	X
Increase (decrease) in existing provisions, warranty provision	X
Acquisitions through business combinations, warranty provision	X
Disposals through business divestiture, warranty provision	(X)
Provision used, warranty provision	(X)
Unused provision reversed, warranty provision	(X)
Increase (decrease) through time value of money adjustment, warranty provision	X
Increase (decrease) through change in discount rate, warranty provision	X
Increase (decrease) through net exchange differences, warranty provision	X
Increase (decrease) through transfers and other changes, warranty provision	X
Total changes in warranty provision	X
Changes in restructuring provision
Additional provisions, restructuring provision	X
Increase (decrease) in existing provisions, restructuring provision	X
Acquisitions through business combinations, restructuring provision	X
Disposals through business divestiture, restructuring provision	(X)
Provision used, restructuring provision	(X)
Unused provision reversed, restructuring provision	(X)
Increase (decrease) through time value of money adjustment, restructuring provision	X
Increase (decrease) through change in discount rate, restructuring provision	X
Increase (decrease) through net exchange differences, restructuring provision	X
Increase (decrease) through transfers and other changes), restructuring provision	X
Total changes in restructuring provision	X
Changes in legal proceedings provision
Additional provisions, legal proceedings provision	X
Increase (decrease) in existing provisions, legal proceedings provision	X
Acquisitions through business combinations, legal proceedings provision	X
Disposals through business divestiture, legal proceedings provision	(X)
Provision used, legal proceedings provision	(X)
Unused provision reversed, legal proceedings provision	(X)
Increase (decrease) through time value of money adjustment, legal proceedings provision	X
Increase (decrease) through change in discount rate, legal proceedings provision	X
Increase (decrease) through net exchange differences, legal proceedings provision	X
Increase (decrease) through transfers and other changes, legal proceedings provision	X
Total changes in legal proceedings provision	X
Changes in onerous contracts provision
Additional provisions, onerous contracts provision	X
Increase (decrease) in existing provisions, onerous contracts provision	X
Acquisitions through business combinations, onerous contracts provision	X
Disposals through business divestiture, onerous contracts provision	(X)
Provision used, onerous contracts provision	(X)
Unused provision reversed, onerous contracts provision	(X)
Increase (decrease) through time value of money adjustment, onerous contracts provision	X
Increase (decrease) through change in discount rate, onerous contracts provision	X
Increase (decrease) through net exchange differences, onerous contracts provision	X
Increase (decrease) through transfers and other changes, onerous contracts provision	X
Total changes in onerous contracts provision	X
Changes in provision for decommissioning, restoration and rehabilitation costs
Additional provisions, provision for decommissioning, restoration and rehabilitation costs	X
Increase (decrease) in existing provisions, provision for decommissioning, restoration and rehabilitation costs	X
Acquisitions through business combinations, provision for decommissioning, restoration and rehabilitation costs	X
Disposals through business divestiture, provision for decommissioning, restoration and rehabilitation costs	(X)
Provision used, provision for decommissioning, restoration and rehabilitation costs	(X)
Unused provision reversed, provision for decommissioning, restoration and rehabilitation costs	(X)
Increase (decrease) through time value of money adjustment, provision for decommissioning, restoration and rehabilitation costs	X
Increase (decrease) through change in discount rate, provision for decommissioning, restoration and rehabilitation costs	X
Increase (decrease) through net exchange differences, provision for decommissioning, restoration and rehabilitation costs	X
Increase (decrease) through transfers and other changes, provision for decommissioning, restoration and rehabilitation costs	X
Total changes in provision for decommissioning, restoration and rehabilitation costs	X
Changes in miscellaneous provisions
Additional provisions, miscellaneous provisions	X
Increase (decrease) in existing provisions, miscellaneous provisions	X
Acquisitions through business combinations, miscellaneous provisions	X
Disposals through business divestiture, miscellaneous provisions	(X)
Provision used, miscellaneous provisions	(X)
Unused provision reversed, miscellaneous provisions	(X)
Increase (decrease) through time value of money adjustment, miscellaneous provisions	X
Increase (decrease) through change in discount rate, miscellaneous provisions	X
Increase (decrease) through net exchange differences, miscellaneous provisions	X
Increase (decrease) through transfers and other changes, miscellaneous provisions	X
Total changes in miscellaneous provisions	X
Changes in other provisions
Additional provisions, other provisions	X
Increase (decrease) in existing provisions, other provisions	X
Acquisitions through business combinations, other provisions	X
Disposals through business divestiture, other provisions	(X)
Provision used, other provisions	(X)
Unused provision reversed, other provisions	(X)
Increase (decrease) through time value of money adjustment, other provisions	X
Increase (decrease) through change in discount rate, other provisions	X
Increase (decrease) through net exchange differences, other provisions	X
Increase (decrease) through transfers and other changes, other provisions	X
Total changes in other provisions	X

For information contact: Holger Obst (hobst@iasb.org)