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3.10 Provisions
Accounting policies
A provision is recognised when the Group has a present legal or constructive obligation as the result of a past event, and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and that a reliable estimate can be made of the amount of the obligation. Provision amounts are reviewed on each balance sheet date and adjusted to reflect the current best estimate. Changes in provisions are recorded in the income statement in the same item in which the provision was originally recognised. The most significant part of the Group's provisions relates to warranties given to products sold by the Group and to onerous lease contracts.
A warranty provision is recognised when a product covered by warranty provisions is sold. The provision amount is based on historical experience about the level of warranty expenses. Leases become onerous and a provision is recognised for them, if the leased premises remain vacant, or if they are subleased at a rate lower than the original. A provision is recognised for the estimated loss from vacant leased premises over the remaining lease term and for losses from subleased premises.
€ million Onerous leases Warranty provisions Other provisions Total
Provisions as at 1 Jan. 2017 12.3 24.9 18.6 55.8
Foreign exchange effects -0.0 -0.0
Additional provisions 9.9 13.7 12.8 36.4
Unused amounts reversed -0.0 -12.0 -4.8 -16.8
Amounts charged against provision -14.6 -0.9 -3.6 -19.1
Changes in the Group structure 0.4 0.4
Provisions as at 31 Dec. 2017 7.6 25.6 23.5 56.7
Analysis of total provisions
Non-current 13.2 11.9 25.1
Current 7.6 12.4 11.5 31.6
The provisions for onerous leases relate to lease liabilities for premises vacated from the Group’s operating activities, and to net rental losses on subleased premises. A provision has been recognised for warranties and care plans of vehicles and machines sold by the Group companies. The provision amount is based on experience of realised warranty obligations in previous years.