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Note 37 Other interest-bearing provisions

  Non-current portion Current portion Total
  2008 2007 2008 2007 2008 2007
Provisions for future expenses of nuclear operations 39,442 29,496 336 317 39,778 29,813
Provisions for future expenses of mining operations and other environmental measures/undertakings 13,070 10,890 1,534 1,085 14,604 11,975
Personnel-related provisions for non-pension purposes 3,851 3,708 1,196 1,096 5,047 4,804
Provisions for tax and legal disputes 6,301 6,022 1,636 1,527 7,937 7,549
Other provisions 1,404 1,498 277 611 1,681 2,109
Total 64,068 51,614 4,979 4,636 69,047 56,250

In Sweden a discount rate of 4.5% (5.0%) has been used for provisions for future expenses of nuclear operations. For all other provisions in the Nordic countries the discount rate of 5.0% (5.0%) was used.

In Germany a discount rate of 5.25% (5.5%) was used for provisions for future expenses of nuclear operations and for provisions for future expenses of mining operations and other environmental measures/undertakings. For all other provisions in Germany the discount rate of 5.0% (5.5%) was used.

See also Note 52 to the consolidated accounts.

Provisions for future expenses of nuclear operations:

Vattenfall’s nuclear power producers in Sweden and Germany have a legal obligation upon the cessation of production to decommission and dismantle the nuclear power plants and to restore the plots of land where the plants were located. Further, this obligation also encompasses the safeguarding and final storage of spent radioactive fuel and other radioactive materials used by the plants. The provisions include future expenses for the management of low- and medium-level radioactive waste.

For the Swedish operations, current estimations are that all of the provisions will result in disbursements after 2018.

Current plans for the decommissioning of the German nuclear power operations entail about 94% of the provisions resulting in cash flows after 2010. For 2009 and 2010, respectively, disbursements are estimated at about 3% of the provisions per year.

Provisions for future expenses of nuclear operations (changes in 2008) Sweden Germany Total
Balance brought forward 21,869 7,944 29,813
Provisions for the period 47 - 47
Discounting effects 1,068 437 1,505
Revaluation (within the balance sheet) 5,496 2,494 7,990
Provisions used -783 -241 -1,024
Provisions reversed - -129 -129
Translation differences - 1,576 1,576
Balance carried forward 27,6971 12,0812 39,778

1) Of which approximately 22% pertains to the dismantling, etc. of nuclear power plants and approximately 78% to the handling of spent radioactive fuel.

2) Of which approximately 58% pertains to the dismantling, etc. of nuclear power plants and approximately 42% to the handling of spent radioactive fuel.

Provisions for future expenses of mining operations and other environmental measures/undertakings:

Provisions are made for restoring sites and other undertakings connected with the Group’s permits for conducting lignite mining in Germany. Provisions are also made for environmental measures/undertakings within other activities carried out by the Group.

According to current assessments, some 62% of the provisions will result in cash outflows later than 2011. For 2009, disbursements are estimated at about 12% of the provisions, while disbursements for the years 2010 and 2011 are estimated at 19% and 7%, respectively, of the provisions.

Provisions for mining operations, etc. (changes in 2008)  
Balance brought forward 11,975
Provisions for the period 389
Discounting effects 575
Revaluation (within the balance sheet) 560
Provisions used -568
Provisions reversed -264
Translation differences 1,937
Balance carried forward 14,604

Personnel-related provisions for non-pension purposes:

Provisions are made for future costs relating to redundancy in the form of severance pay and other costs for giving notice to personnel.

Approximately 22% of the provisions that have been made are estimated to result in disbursements in 2009, while about 34% are estimated to be disbursed in 2010 and 2011. Thereafter with approximately 25% between the years 2012-2015. The remaining 19% is estimated to be relatively evenly distributed over the years 2016-2039.

Personnel-related provisions for non-pension purposes (changes in 2008)  
Balance brought forward 4,804
Provisions for the period 1,142
Discounting effects 195
Revaluation -317
Provisions used -1,144
Provisions reversed -248
Translation differences 615
Balance carried forward 5,047

Provisions for tax and legal disputes:

Provisions are made for possible future tax expenses due to ongoing tax audits and for ongoing legal disputes and actions. These include provisions related to ongoing legal actions concerning encroachment regarding cable laying on land in eastern Germany.

Approximately 40% of the provisions for tax and legal disputes are expected to result in disbursements in 2009-2010. The remaining provisions are estimated to result in cash flows during the years 2011-2012 (43%) and 17% thereafter.

Provisions for tax and legal disputes (changes in 2008)  
Balance brought forward 7,549
Acquired companies 2
Provisions for the period 388
Discounting effects 501
Revaluation -200
Provisions used -961
Provisions reversed -529
Translation differences 1,187
Balance carried forward 7,937

Other provisions:

Other provisions include, among others, those for onerous contracts, restructuring and guarantee commitments.

Approximately 17% of these provisions are estimated to result in disbursements in 2009, while the remaining approximately 53% are estimated to result in disbursements during 2010-2011 and 30% thereafter.

Other provisions (changes in 2008)  
Balance brought forward 2,109
Provisions for the period 518
Discounting effects 22
Revaluation 174
Provisions used -280
Provisions reversed -962
Translation differences 100
Balance carried forward 1,681