24. Provisions

The current provisions movements can be specified as follows:

 

2019

2018

As at 1 January

4

27

Additions

8

7

Decrease

-

(1)

Used

-

(9)

Transfer to IPUC

(6)

(20)

As at 31 December

6

4

In circumstances in which provisions for onerous contracts arise at the same time that financial assets are presented at the balance sheet date for the related contract, these balances are netted at said balance sheet date. In the event of a positive balance, the net position is presented as a financial asset. In the event of a negative balance, the net position is presented as a provision.

The current provisions can be specified as follows:

 

2019

2018

Contingencies and commitments

5

3

Other provisions

1

1

As at 31 December

6

4