Contents

Financial position – resultsNotes to the consolidated financial statements 4Note 15 - ProvisionsAnalysis by type of provision(€ millions)Current portionNon-current portion31/12/2012 31/12/2011 31/12/2012 31/12/2011Restructuring costs 19 10 5 13Litigation and environmental contingencies 3 9 8 5Pensions and other post-employment benefits 9 12 133 115Other provisions (1) 10 5 18 13CLOSING BALANCE 41 36 164 146(1) “Other provisions” mainly comprise a provision of €8 million for accrued rent due on miscellaneous premises and warehouses, partially or completely vacantat 31 December 2012. They also include a provision related to the sale of Arjowiggins’ carbonless paper business in 2009 amounting to €6 million (2011: €9 million).The balance consists of a number of different non-material amounts.Expected maturity of non-current provisions31 December 2012 31 December 2011(€ millions)1 to 5 years More than 5 years 1 to 5 years More than 5 yearsRestructuring costs 5 – 7 6Litigation and environmental contingencies 6 2 3 2Pensions and other post-employment benefits 17 116 5 110Other provisions 15 3 8 5CLOSING BALANCE 43 121 23 123Movements in provisions in 2012(€ millions) Opening balance AdditionsReversals Reversals(utilised provisions) (surplus provisions)Changes in scopeof consolidation Other (1) Closing balanceRestructuring costs 23 23 (16) (2) (1) (3) 24Litigation and environmental contingencies 14 3 (5) – – (1) 11Pensions and other post-employment benefits 127 12 (15) – (1) 19 142Other provisions 18 11 (7) – – 6 28TOTAL 182 49 (43) (2) (2) 21 205Impact on income statement captionsAdditions to and reversals of provisions(recurring operating income)– 13 (5) – – – –Other operating income and expenses – 36 (38) (2) – – –(1) This column comprises (i) a negative amount of €1 million corresponding to translation adjustments; (ii) a positive €24 million corresponding to actuarial gains and lossesrecognised through equity in accordance with IAS 19; and (iii) miscellaneous adjustments for a negative amount of €2 million.Sequana | 2012 Document de référence (English version) | 125