Notes to the consolidated accounts

19 Provisions

€ million € million
Provisions 2007 2006
Due within one year
Restructuring provisions 518 439
Preference shares provision 3 300
Disputed indirect taxes 269
Other provisions 178 270
968 1 009
Due after one year
Restructuring provisions 63 53
Legal provisions 55 51
Disputed indirect taxes 422 560
Net liability of associate 30 34
Other provisions 124 128
694 826
Total restructuring and other provisions 1 662 1 835
  € million € million € million € million € million € million € million
Movements during 2007 Restructuring
provisions
Legal
provisions
Preference
shares
provision
Disputed
indirect
taxes
Net
liability of
associate
Other
provisions
Total
1 January 2007 492 51 300 560 34 398 1 835
Disposal of group companies 3 (37) (34)
Income statement:
New charges 457 19 15 161 29 681
Releases (43) (2) (8) (61) (59) (173)
Utilisation (312) (10) (304) (11) (22) (659)
Currency retranslation (16) (3) 42 (4) (7) 12
31 December 2007 581 55 3 691 30 302 1 662

Restructuring provisions primarily relate to early retirement and redundancy costs, the most significant of which relate to the formation of new multi-country organisations and several factory closures; no projects are individually material. Legal provisions are comprised of many claims, of which none is individually material.

The provision for disputed indirect taxes is comprised of a number of small disputed items. The largest elements of the provision relate to disputes with the Brazilian authorities. Because of the nature of the disputes, the timing of the utilisation of the provisions, and any associated cash outflows, is uncertain. The majority of the disputed items attract an interest charge. For further information please refer to About Unilever.

No individual item within the other provisions balance is significant. Unilever expects that the issues relating to these restructuring, legal and other provisions will be substantively resolved over the next five years.