ANNUAL REPORT ARCELOR 2003 - paperJam

19.1 Provisions for restructuringProvisions recorded under this heading do not includesocial commitments which are separately disclosedunder “Provisions for contract termination indemnities”detailed at Note 18.Provisions for restructuring comprise provisions establishedin respect of charges for the restoration of sites currentlyunder restructuring.By sector, restructuring provisions are analysed asfollows:• Flat Carbon Steel: EUR 47 million• Stainless Steel: EUR 32 million• Other: EUR 26 million19.2 Commercial risksCommercial risks primarily include litigation withcustomers, bad debts, losses on contracts andtermination losses as well as guarantees and otheritems.19.3 Environmental risksProvisions for environmental risks, analysed by geographiczones, are as follows:In EUR million 2003 2002Germany 2 4Belgium 142 91France 71 71Luxembourg 33 28Other 1 1TOTAL 249 19519.4 Other risksOther provisions cover, amongst others, the followingrisks:In EUR million 2003 2002Litigation 63 23Social risks 24 95Tax risks 149 163Other risks 523 420TOTAL 759 701financial information > consolidated financial statementsNOTE 20 – OTHER AMOUNTS PAYABLEIn EUR million 2003 2002Fixed asset suppliers 222 248Prepayments on orders 188 166Revaluation of foreign currency hedging instruments 25 27Tax and social security 1,348 1,235Dividends payable 4 24Other creditors 298 233Deferred income 109 90TOTAL 2,194 2,023NOTE 21 – STAFF COSTSIn EUR million2003 2002 pro forma 2002(unaudited)Wages and salaries 3,395 3,500 3,243Social charges 1,095 1,086 1,020Contributions to defined contribution pension schemes 11 12 12Charges for the year in respect of additional employeebenefits giving rise to provisions 338 254 236Employee profit-sharing scheme 69 37 32Other 163 174 156TOTAL STAFF COSTS 5,071 5,063 4,699ANNUAL REPORT ARCELOR 2003 165