Consolidated  Notes to the  Financial  Statements 98 Movements in each class of provision, except employee benefits are set out below: A provision for environmental restoration is recognised when there is a present obligation as a result of exploration, development and  production activities having been undertaken, and it is probable that an outflow of economic benefits will be required to settle the  obligation. The estimated future obligations include the costs of removing facilities and restoring the affected areas. A restructuring provision is recognised when the consolidated entity has developed a detailed formal plan for the restructuring and has  raised a valid expectation in those affected that it will carry out the restructuring by starting to implement the plan or announcing its main  features to those affected by it. The measurement of a restructuring provision includes only the direct expenditures arising from the  restructuring, which are those amounts that are both necessarily entailed by the restructuring and not associated with the ongoing  activities of the entity. A provision for onerous contracts is recognised where the consolidated entity has a contract under which the unavoidable costs of meeting  the obligations under the contract exceed the economic benefits expected to be received under it.  Environmental restoration Restructuring Onerous contracts  2012  $m 2011  $m Note 31 – Provisions (non-current) Employee benefits 37.2  7.4  Environmental restoration 105.1  49.6  Onerous contracts 123.5  104.6  265.8  161.6 Environmental restoration  $m  Restructuring  $m  Onerous contracts  $m  Other  $m  Total  $m  Year ended 30 June 2012 Balance at beginning of financial year 57.8  12.9  125.5  1.2  197.4  Additional provisions recognised 16.7  –  –  –  16.7  Acquisitions through business combinations (Note 43) 43.3  –  58.1  –  101.4  Provisions utilised (7.0) (10.4) (20.8) (0.4) (38.6) Provisions reversed –  (0.3) –  (0.8) (1.1) Disposals (3.1) –  –  –  (3.1) Unwinding of discount 2.7  –  8.0  –  10.7  Balance at end of financial year 110.4  2.2  170.8  –  283.4  Current 5.3  2.2  47.3  –  54.8  Non-current 105.1  –  123.5  –  228.6  110.4  2.2  170.8  –  283.4 2012  $m 2011  $m Note 32 – Other financial liabilities (non-current) Derivative financial instruments – at fair value (Note 53) – Cross currency swap contracts – cash flow and fair value hedges 20.4  85.9  – Interest rate swap contracts – cash flow hedges 191.0  3.1  – Forward foreign exchange contracts – cash flow hedges –  2.0  – Energy derivatives – cash flow hedges 5.3  3.1  216.7  94.1  Deferred consideration (Note 43) 218.2  –  Contingent consideration (Note 43) 1.4  –  436.3  94.1 