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Consolidated Financial Statements 
NOTE 17 Provisions
Warranties Order related
losses and risks
Asset
retirement
obligations
Other Total
(in millions of €)
Balance as of October 1, 2014 3,721 1,745 1,398 1,561 8,425
Thereof non-current 1,423 580 1,377 691 4,071
Additions 2,101 911 2 830 3,845
Usage (1,023) (807) (8) (313) (2,150)
Reversals (713) (355) (283) (278) (1,629)
Translation differences 80 6 3 (17) 71
Accretion expense and effect of changes in discount rates 1 (13) 300 3 291
Other changes 53 342 3 102 500
Balance as of September ,  4,220 1,829 1,415 1,888 9,353
Thereof non-current 1,981 689 1,393 801 4,865
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 un-
completed construction, sales and leasing contracts.
The Company is subject to asset retirement obligations related
to certain items of property, plant and equipment. Such asset
retirement obligations are primarily attributable to environ-
mental clean-up costs 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 re-
search and service center in Karlstein, Germany (Karlstein facil-
ities). According to the German Atomic Energy Act, when such
a facility is closed, the resulting radioactive waste must be col-
lected and delivered to a government-developed final storage
facility. In this regard, the Company has developed a plan to
decommission the Hanau and Karlstein facilities in the follow-
ing steps: clean-out, decontamination and disassembly of
equipment and installations, decontamination of the facilities
and buildings, sorting of radioactive materials, and intermedi-
ate and final storage of the radioactive waste. This process will
be supported by continuing engineering studies and radioac-
tive sampling under the supervision of German federal and state
authorities. The decontamination, disassembly and final waste
conditioning are planned to continue until ; thereafter,
the Company is responsible for intermediate storage of the ra-
dioactive materials until they are handed over to a final storage
facility. With respect to the Hanau facility, the asset retirement
has been completed and intermediate storage has been set up.
On September , , the Company received official notifica-
tion from the authorities that the Hanau facility has been re-
leased from the scope of application of the German Atomic
Energy Act and that its further use is unrestricted. The ulti-
mate costs of the remediation are contingent on the decision
of the federal government on the location of the final storage
facilities and the date of their availability. Several parameters
relating to the development of a final storage facility for radio-
active waste are based on the assumptions for the so called
Schacht Konrad final storage. Parameters related to the life-
span of the German nuclear reactors assume a phase-out until
. The valuation uses assumptions to reflect the current
and detailed cost estimates, price inflation and discount rates
as well as a continuous outflow until the ’s related to the
costs for dismantling as well as intermediate and final storage.
Amongst others, the estimated cash outflows related to the
asset retirement obligation could alter significantly if, and
when, political developments affect the government’s plans to
develop the so called Schacht Konrad. For discounting the
cash outflows, the Company uses current interest rates as of
the balance sheet date.
As of September ,  and , the provision totals
€ , million and € , million, respectively, and is recorded
net of a present value discount of €  million and €  mil-
lion, respectively, reflecting the assumed continuous outflow
of the total expected payments until the ’s. Declined dis-
count rates increased the carrying amount of provisions by
€  million as of September ,  and by €  million as
of September , . At the same time, the provisions were