Siemens 2014 Annual Report Download - page 287

247 D. Consolidated Financial Statements 337 E. Additional Information
248 D. Consolidated Statements of Income
249 D. Consolidated Statements of Comprehensive Income
250 D. Consolidated Statements of Financial Position
251 D. Consolidated Statements of Cash Flows
252 D. Consolidated Statements of Changes in Equity
254 D. Notes to Consolidated Financial Statements
330 D. Supervisory Board and Managing Board

DEFINED CONTRIBUTION PLANS AND STATE PLANS
The amount recognized as expense for defined contribution
plans amounts to €  million and €  million in fiscal 
and , respectively. Contributions to state plans amount
to € , million and € , million in fiscal  and ,
respectively.
NOTE  Provisions
Warranties Order related
losses and risks
Asset
retirement
obligations
Other Total
(in millions of €)
Balance as of October ,  3,350 1,929 1,138 1,976 8,392
Thereof non-current 1,200 686 1,113 908 3,907
Additions 1,776 881 3 469 3,128
Usage (771) (725) (8) (337) (1,842)
Reversals (657) (320) (8) (528) (1,513)
Translation differences 59 31 2 10 102
Accretion expense and effect of changes in discount rates 1 8 264 10 284
Other changes (37) (59) 7 (38) (127)
Balance as of September ,  3,721 1,745 1,398 1,561 8,425
Thereof non-current 1,423 580 1,377 691 4,071
Item Other changes contains reclassifications to line item
Liabilities associated with assets classified as held for disposal
including the disposal of those entities of €  million.
Except for asset retirement obligations, the majority of the
Company’s provisions are generally expected to result in cash
outflows during the next one to  years.
Warranties – mainly relate to products sold. Order related
losses and risks – are provided for anticipated losses and
risks on uncompleted construction, sales and leasing contracts.
In fiscal , the Power Transmission Division of the Energy
Sector incurred charges totaling €  million related to two
high voltage direct current (HVDC) transmission line projects in
Canada, resulting from revised estimates for civil engineering
and infrastructure provided by suppliers as well as penalties for
associated project delays, among other factors. In addition,
Power Transmission incurred charges of €  million primarily
related to grid connections to offshore wind-farms resulting
from transport, installation and commissioning costs, com-
pared to charges of €  million in fiscal . The Wind Power
Division of the Energy Sector recorded charges of €  million
in fiscal  for inspecting and replacing main bearings in
onshore wind turbines and for repairing offshore and onshore
wind blades; in fiscal  charges related to inspecting and
retrofitting onshore turbine blades amounted to €  million.
Asset retirement obligations – The Company is subject to
asset retirement obligations related to certain items of prop-
erty, plant and equipment. Such asset retirement obligations
are primarily attributable to environmental clean-up costs
which amounted to € , million and € , million, respec-
tively, as of September ,  and  (the non-current por-
tion thereof being € , million and € , million, respec-
tively) and to costs primarily associated with the removal of
leasehold improvements at the end of the lease term.
Environmental clean-up costs relate to remediation and envi-
ronmental protection liabilities which have been accrued based
on the estimated costs of decommissioning facilities for
the production of uranium and mixed-oxide fuel elements
in Hanau, Germany (Hanau facilities), as well as a nuclear
research and service center in Karlstein, Germany (Karlstein
facilities). According to the German Atomic Energy Act, when
such a facility is closed, the resulting radioactive waste must be
collected and delivered to a government-developed final stor-
age facility. In this regard, the Company has developed a plan
to decommission the Hanau and Karlstein facilities in the fol-
lowing steps: clean-out, decontamination and disassembly of