Accounting policy

Sources of estimation uncertainty

                  Acquired        Other            
  Carrying               and   Trans-   re-   Carrying   Of which   Of which
  value               divested   lation   classi-   value   due   due
  as of           Utili-   compa-   differ-   fica-   as of   within 12   after 12
  Dec 31, 2011    Provisions   Reversals   zations   nies   ences   tions   Dec 31, 2012   months   months
Warranties 8,652   7,687   (738)   (6,036)   (3)   (326)   (347)   8,889   5,530   3,359
Provisions in insurance operations 488   160   (17)   (232)   0   (22)   0   377   377   0
Restructuring measures  199   1,300   (60)   (305)   0   (38)   10   1,106   718   388
Provisions for residual value risks 741   220   (67)   (157)   0   (19)   14   732   308   424
Provisions for service contracts 380   321   (64)   (217)   0   (9)   (22)   389   213   176
Dealer bonus 2,033   3,359   (105)   (2,893)   0   (63)   (60)   2,271   2,189   82
Other provisions 2,686   3,400   (733)   (2,609)   97   (166)   320   2,995   1,641   1,354
Total 15,179   16,447   (1,784)   (12,449)   94   (643)   (85)   16,759   10,976   5,783
                                       

Long-term provisions as above is expected to be settled within 2 to 3 years.

Read more in Note 8 regarding restructuring.