3.3  Contingent liabilities 3.2  Provisions 3.1  Special items SPECIAL ITEMS, EXPENSE PROVISIONS Carlsberg Group Annual Report 2013 Parent Company SECTION 3: SPECIAL ITEMS AND PROVISIONS Carlsberg A/S has issued a guarantee for rent  of DKK 40m (2012: DKK 55m). Of total provisions, DKK 31m (2012: DKK 45m) falls  due within one year and DKK 48m (2012: DKK 32m)  after more than five years from the end of the report- ing period. Carlsberg A/S is party to certain lawsuits, dis- putes etc. of various scopes. In management’s  opinion, apart from as recognised in the state- ment of financial position or disclosed in the  financial statements, the outcome of these  lawsuits, disputes etc. will not have a material  negative effect on the Company’s financial  position. Carlsberg A/S is jointly registered for Danish  VAT and excise duties with Carlsberg Brewer- ies A/S, Carlsberg Danmark A/S and various  other minor Danish subsidiaries, and is jointly  and severally liable for payment of VAT and  excise duties. Carlsberg A/S has issued guarantees for  pensions towards Carlsberg Sweden of DKK  377m (2012: DKK 392m). Provisions primarily comprise warranty provi- sions regarding real estate disposed of and pro- visions for ongoing disputes and lawsuits etc. The loss in 2013 relates to adjustment of the  sales price on disposal of companies. The loss in 2012 relates to a provision from  the Group’s disposal of the entities holding the  properties on the Copenhagen brewery site. DKK million 2013 2012 Provisions at 1 January 171 37 Additional provisions  recognised 28 138 Used during the year -25 -4 Provisions at 31 December 174 171 DKK million 2013 2012 Loss on disposal of subsidiaries -7 -137 Total -7 -137 Special items, net -7 -137 Special items and  provisions 