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## Special items and provisions 

## 3.1 Special items 

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. 

## SPECIAL ITEMS, EXPENSE 

<img src='content_image/269760.jpg'>

## 3.2 Provisions 

Provisions primarily comprise warranty provi- sions regarding real estate disposed of and pro- visions for ongoing disputes and lawsuits etc. 

## PROVISIONS 

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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. 

## 3.3 Contingent liabilities 

Carlsberg A/S has issued guarantees for pensions towards Carlsberg Sweden of DKK 377m (2012: DKK 392m). 

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 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 has issued a guarantee for rent of DKK 40m (2012: DKK 55m). 

