BASF Report 2021 Consoli dated Financial Statements – Notes 261 The increase in provisions for employee obligations was mainly The following table shows the development of other provisions by divestitures, currency effects and the reclassification of obligations attributable to higher accruals for variable compensation category. Other changes include reclassifications to disposal to liabilities when the amount and timing of these obligations become components. groups, changes in the scope of consolidation, acquisitions, known. The increase in provisions for obligations from sales and purchase contracts resulted from higher accruals for rebate programs. Development of other provisions in 2021 Million € The increase in provisions for environmental protection and January 1, Unwinding of December 31, 2021 Additions discount Utilization Releases Other changes 2021 remediation costs resulted primarily from additions for contamina- Restoration obligations 148 26 2 –8 –1 –9 158 tion at several discontinued sites in North America. Environmental protection and remediation 693 268 3 –64 –8 34 926 costs Other includes interest on noncurrent tax provisions. Employee obligations 1,174 1,943 1 –687 –60 –2 2,368 Obligations from sales and purchase contracts 1,134 1,142 – –894 –83 125 1,423 Restructuring measures 414 90 – –93 –167 34 279 Litigation, damage claims, warranties and 205 29 – –128 –37 9 79 similar obligations Other 541 184 – –139 –66 –37 486 Total 4,309 3,681 7 –2,013 –421 154 5,717