Provisions



	Restructuring		Onerous/ unfavorable contracts		Provisions related to other taxes	Contingent consideration		Other		Total
	€m		€m		€m	€m		€m		€m
Balance as of January 1. 2019	12.3		68.8		5.8	1.5		25.3		113.7
Impact of transition to IFRS 16	—		(66.9	)	—	—		—		(66.9	)
Restated balance as of January 1, 2019	12.3		1.9		5.8	1.5		25.3		46.8
Additional provision in the period	0.5		—		2.0	—		6.4		8.9
Acquired through business combinations	—		—		—	—		1.9		1.9
Release of provision	—		—		—	—		(0.8	)	(0.8	)
Utilization of provision	(5.4	)	(0.8	)	0.1	(1.5	)	(1.2	)	(8.8	)
Foreign exchange	—		0.1		—	—		—		0.1
Balance at September 30, 2019	7.4		1.2		7.9	—		31.6		48.1

Analysis of total provisions:			September 30, 2019			December 31, 2018		Impact of transition to IFRS 16		Restated balance as of December 31, 2018
Current			42.2			44.3		(3.6	)	40.7
Non-current			5.9			69.4		(63.3	)	6.1
Total			48.1			113.7		(66.9	)	46.8

Restructuring

The €7.4 million (December 31, 2018: €12.3 million) provision relates to committed plans for certain restructuring activities of an exceptional nature which are due to be completed within the next 15 months. €5.4 million has been utilized in the nine months ended September 30, 2019, which relates to the closure of the production facilities in Bjuv, Sweden and other reorganizational activities across the Company.

Onerous/unfavorable contracts

Of the onerous/unfavorable contracts provision reported as of December 31, 2018, €66.9 million was held in relation to a lease for a

warehouse and factory facility in Bjuv, Sweden. The factory is vacant and the Company currently anticipates the warehouse space will not be fully utilized by the Company or other third parties, so the lease was identified as being onerous. As disclosed in Note 2, upon transition to IFRS 16 Leases the full lease liability is now recognized in the Statement of Financial Position so that the provision has been released.

The remaining provision of €1.2 million (December 31, 2018: €1.9 million) relates to a service contract covering the same warehouse facility.

Provisions related to other taxes

The €7.9 million (December 31, 2018: €5.8 million) provision relates to other taxes due to tax authorities after tax investigations within certain operating subsidiaries of the Nomad Group.

Contingent consideration

During the nine months ended September 30, 2019, the contingent consideration provision was utilized to settle all remaining liabilities in respect of the Lutosa Brand, which is being used under license until 2020.

Other

Other provisions include €6.6 million (December 31, 2018: €6.6 million) of contingent liabilities acquired as part of the Goodfella’s Pizza acquisition that are indemnified by the Seller’s insurance policies, €5.2 million (December 31, 2018: €5.0 million) of potential obligations in Italy, €6.0 million (December 31, 2018: €5.9 million) for asset retirement obligations recognized as part of the Findus acquisition, €1.9 million (December 31, 2018: nil) of pre-acquisition related liabilities recognized in the period through to September 30, 2019 as an adjustment to the acquisition date liabilities of Aunt Bessie's Limited, €5.9 million (December 31, 2018: €1.0 million) of additional provisions in the period relate to employer taxes on the Long-term Incentive Plan (see Note 15) which would become payable on the issuance of shares, and other obligations from previous accounting periods.