30.

Provisions

Non-current provisions:


	Legal claims			Obligations for dismantling, removing and site restoration			Total
Balance at 1 January 2017		6,889			180,652			187,541
Provisions recognized/(reversed)		4,256			(8,461	)		(4,205	)
Unwinding of discount		—			15,328			15,328
Transfer to current provisions		(2,258	)		—			(2,258	)
Effect of changes in exchange rates		—			1,012			1,012

Balance at 31 December 2017		8,887			188,531			197,418


	Legal claims			Obligations for dismantling, removing and site restoration			Total
Balance at 1 January 2016		4,103			126,516			130,619
Provisions recognized/(reversed)		4,312			52,031			56,343
Unwinding of discount		—			(1,308	)		(1,308	)
Transfer to current provisions		(1,526	)		—			(1,526	)
Effect of changes in exchange rates		—			3,413			3,413

Balance at 31 December 2016		6,889			180,652			187,541

Provision for legal claims are recognized for the probable cash outflows related to legal disputes. Refer to Note 36.

The Group is required to incur certain costs in respect of a liability to dismantle and remove assets and to restore sites on which the assets were located. The dismantling costs are calculated according to best estimate of future expected payments discounted at a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the liability.

It is expected that the obligations for dismantling, removing and site restoration will be realized in accordance with the useful life of GSM services materials.

Additions to obligations for dismantling, removing and site restoration during the period are non-cash transactions and are recorded against property, plant and equipment.

Obligations for dismantling, removing and site restoration are discounted using a discount rate of 5.6% at 31 December 2017 (31 December 2016: 5.4%).

Current provisions:


	Legal claims			Bonus			Other		Total
Balance at 1 January 2016		10,260			141,855			—		152,115
Provisions recognized/(reversed)		140,457			251,005			785		392,247
Amounts used		(134,019	)		(220,269	)		—		(354,288	)
Transfers from non-current provisions		1,526			—			—		1,526
Effect of changes in exchange rates		42			800			—		842

Balance at 31 December 2016		18,266			173,391			785		192,442


	Legal claims			*Bonus ()**			Other			Total
Balance at 1 January 2017		18,266			173,391			785			192,442
Provisions recognized/(reversed) (**)		583,788			318,603			(785	)		901,606
Amounts used		(1,188	)		(263,080	)		—			(264,268	)
Transfer from non-current provisions		2,258			—			—			2,258
Unwinding of discount		2,531			—			—			2,531
Effect of changes in exchange rates		24			606			—			630

Balance at 31 December 2017		605,679			229,520			—			835,199

(*)

Includes share-based payment (Note 28).

(**)

Refer to Note 36.1 and 36.3.