26. Other provisions
The individual classes of provisions developed as follows during the fiscal year reported:
|in € thousand||Balance per
|Used||Released||Allocated||Interest effect||Exchange rate
|Expected losses on onerous contracts||3,508||(3,128)||0||2,821||0||0||3,201|
|Certain prior-year figures have been adjusted as at 9/30/2014 (see Changes in accounting and measurement methods due to new standards and interpretations).|
The personnel provisions consist mainly of obligations to employees relating to anniversary bonuses, temporary assistance benefits and those deriving from the early retirement agreements. Provisions for environmental risks primarily related to clean-up measures at the Lünen site as well as in Buffalo, USA and Zutphen, Netherlands. The provisions have terms of up to 24 years. The probable costs are determined taking into account past experience in comparable cases, existing appraisals and the clean-up methods that will probably be used on the basis of present knowledge.