27. Provisions


Million US dollar	Restructuring			Disputes			Other			Total
Balance at 1 January 2018		153			1 383			864			2 400
Effect of changes in foreign exchange rates		(7	)		(65	)		(43	)		(115	)
Provisions made		69			195			271			535
Provisions used		(75	)		(377	)		(354	)		(806	)
Provisions reversed		(2	)		(54	)		—			(56	)
Other movements		(8	)		(5	)		(27	)		(40	)

Balance at 31 December 2018		130			1 077			711			1 918

Million US dollar	Restructuring			Disputes			Other			Total
Balance at 1 January 2017		232			1 466			848			2 546
Effect of changes in foreign exchange rates		15			20			38			73
Acquisitions through business combinations		—			—			—			—
Provisions made		88			185			35			308
Provisions used		(186	)		(135	)		(99	)		(419	)
Provisions reversed		(2	)		(160	)		2			(160	)
Other movements		6			7			39			52

Balance at 31 December 2017		153			1 383			864			2 400

The restructuring provisions are primarily explained by the organizational alignments - see also Note 8 Exceptional items. Provisions for disputes mainly relate to various disputed direct and indirect taxes and to claims from former employees.

The provisions are expected to be settled within the following time windows:


Million US dollar	Total		< 1 year		1-2 years		2-5 years		> 5 years
Restructuring		130		63		18		47		2
Income and indirect taxes		627		365		141		83		38
Labor		136		44		12		73		7
Commercial		34		14		6		13		1
Excise duties		18		—		3		15		—
Other disputes		262		7		102		153		—

Disputes		1 077		430		264		337		46
Other provisions		711		273		213		225		—

Total provisions		1 918		766		495		609		48

AB InBev is subject to the greenhouse gas emission allowance trading scheme in force in the European Union and a similar scheme in South Korea. Acquired emission allowances are recognized at cost as intangible assets. To the extent that it is expected that the number of allowances needed to settle the CO₂ emissions exceeds the number of emission allowances owned, a provision is recognized. Such provision is measured at the estimated amount of the expenditure required to settle the obligation. At 31 December 2018, the emission allowances owned fully covered the expected CO₂ emissions. As such no provision needed to be recognized.