Provisions as at December 31, 2021 and 2020 consist of the following:


	31/12/21			31/12/20
Provision for legal claims		9,403			12,865
Provision for tax claims		229			360
Provision for warranties		2,839			3,745
Termination indemnities for sales agents		940			1,049
Other provisions		—			—
Total provisions		13,411			18,019
Less current portion		(2,839	)		(3,745	)
Non-current portion		10,572			14,274

The provision for legal claims includes the amounts accrued by the Group for the probable contingent liability related to legal procedures initiated by several third parties as result of past events.

The provision for tax claims refers to the amounts accrued by the Group for the probable liability that will be paid to settle some tax claims.

The provision for warranties includes the estimated liabilities for the Group’s obligation to repair or replace faulty products under the assurance warranty terms (see notes 4(r) and 4(t)). The warranty claims for the finished products sold are estimated based on past experience of the level of repairs, faulty products and disputes with customers. The Company expects that these costs will be incurred mainly in the next financial year. Significant assumptions used to calculate the provision for such

assurance type warranty are the warranty period for all products sold, current sales levels and historical information available about repairs, faulty products and dispute with customers.

The termination indemnities for sales agents refer to termination indemnities, provided for by Italian law, due to the Group’s agents upon termination of their agreement with the Company or relevant subsidiary.

The item “Other provisions” was mainly composed of the provision associated with the restructuring of part of the Italian upholstered furniture plant and headquarters. Estimated restructuring costs provided for in such provision mainly include employees’ one-time termination benefits and are based on a detailed plan agreed between management and employee representatives.

Changes in the above provisions for the years ended December 31, 2021 and 2020 are analysed as follows:


	Provision for legal claims			Provision for tax claims			Provision for warranties			Termination indemnities for sales agents			Other Provisions			Total
Balance as at December 31, 2019		10,469			641			4,489			1,197			659			17,455
Provisions made during the year		5,403			103			969			—			—			6,475
Provisions used during the year		(2,907	)		(384	)		(1,713	)		(148	)		(659	)		(5,811	)
Provisions reversed during the year		(100	)		—			—			—			—			(100	)
Balance as at December 31, 2020		12,865			360			3,745			1,049			—			18,019
Provisions made during the year		1,110			—			455			237			—			1,802
Provisions used during the year		(4,572	)		(105	)		(1,339	)		(346	)		—			(6,362	)
Provisions reversed during the year		—			(26	)		(22	)		—			—			(48	)
Balance as at December 31, 2021		9,403			229			2,839			940			—			13,411

As at December 31, 2021, the provision for legal claims refers for 8,608 (12,263 as at December 31, 2020) to the probable contingent legal liability related to legal procedures initiated by 154 workers against the Company for the misapplication of the social security procedure “CIGS—Cassa Integrazione Guadagni Straordinaria”. According to the “CIGS” procedure, the Company pays a reduced salary to the worker for a certain period of time based on formal agreements signed with the Trade Unions and other Public Social parties. In particular, these 154 workers are claiming in the legal procedures that the Company applied the “CIGS” during the period from 2004 to 2016 without foreseeing any time rotation. In May 2017, the Company received from the Italian Supreme Court of Justice (“Corte di Cassazione”) an adverse verdict for the above litigation related only to two workers. Based on this unfavorable verdict, the Company, with the support of its legal counsel, has assessed that the liability for legal procedures initiated by all the 154 workers is 8,608.