32.

Provisions

Non-current provisions:


	Legal claims			Obligations for dismantling, removing and site restoration			Total
Balance at 1 January 2018		8,887			188,531			197,418
Provisions recognized		5,859			47,580			53,439
Unwinding of discount		—			9,760			9,760
Transfer to current provisions		(5,382	)		—			(5,382	)
Effect of changes in exchange rates		—			13,487			13,487

Balance at 31 December 2018		9,364			259,358			268,722


	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

Provision for legal claims are recognized for the probable cash outflows related to legal disputes. Refer to Note 37.

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 5.1% at 31 December 2018 (31 December 2017: 5.6%).

Current provisions:


	Legal claims			Bonus			Total
Balance at 1 January 2018		605,679			229,520			835,199
Provisions recognized/(reversed)		(3,520	)		408,740			405,220
Payments		(626,214	)		(338,650	)		(964,864	)
Transfers from non-current provisions		5,381			—			5,381
Unwinding of discount		26,185			—			26,185
Disposal of subsidiaries		—			(2,070	)		(2,070	)
Effect of changes in exchange rates		1,082			935			2,017

Balance at 31 December 2018		8,593			298,475			307,068


	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
Payments		(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 29).

(**)	Refer to Note 37.1 and 37.3 for legal claim.