Restructuring projects comprise expected costs  directly linked to the restructuring. These  costs are typically recognised in special items  and provided for as provisions. The restruc- turing provisions are calculated on the basis  of detailed plans announced to the parties  concerned and relate mainly to termination  benefits to employees made redundant.  to the restructuring of Ringnes, due to the  switch to one-way recyclable packaging, cf.  above, and to Feldschlösschen, Carlsberg  Italia and Brasseries Kronenbourg. Other provisions totalling DKK 1,350m (2012:  DKK 1,162m) related primarily to profit sharing  in France, employee obligations other than  retirement benefits, and ongoing disputes,  lawsuits etc. In 2013, restructuring provisions amounted to  DKK 439m. The provisions related primarily 3.2  SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS In connection with large restructurings,  management assesses the timing of costs  to be incurred, which influences the classi- fication as current or non-current liabilities.  Provision for losses on onerous procure- ment contracts is based on agreed terms  with the supplier and expected fulfilment of the contract based on the current esti- mate of volumes and use of raw materi- als. Warranty provisions are based on the  substance of the agreements entered into,  including the guarantees issued covering  customers in the on-trade. Management  assesses provisions, contingent assets and  contingent liabilities, and the likely outcome  of pending or probable lawsuits etc. on an  ongoing basis. The outcome depends on  future events, which are by nature uncertain.  In assessing the likely outcome of lawsuits  and tax disputes etc., management bases its  assessment on external legal assistance and  established precedents.  87 SECTION 3: SPECIAL ITEMS AND PROVISIONS Consolidated financial statements Carlsberg Group Annual Report 2013 DKK million 2013 Restructurings Onerous  contracts Other Total Provisions at 1 January 2013 575 112 1,162 1,849 Acquisition of entities - - 121 121 Additional provisions recognised 155 - 257 412 Used during the year -263 -2 -218 -483 Reversal of unused provisions - -107 -48 -155 Transfers - 16 61 77 Discounting 14 - 48 62 Foreign exchange adjustments etc. -42 - -33 -75 Provisions at 31 December 2013 439 19 1,350 1,808 Provisions are recognised in the statement of financial position as follows Non-current provisions 255 19 1,004 1,278 Current provisions 184 - 346 530 Total 439 19 1,350 1,808 2012 Provisions at 1 January 2012 336 112 1,064 1,512 Additional provisions recognised 414 - 337 751 Used during the year -156 - -235 -391 Reversal of unused provisions -24 - -135 -159 Transfers  2 - 130 132 Discounting 13 - 53 66 Foreign exchange adjustments etc. -10 - -52 -62 Provisions at 31 December 2012 575 112 1,162 1,849 Provisions are recognised in the statement of financial position as follows Non-current provisions 304 5 921 1,230 Current provisions 271 107 241 619 Total 575 112 1,162 1,849 Provisions 