content_image/279235.jpg content_image/279234.jpg
## 29. provisions 

The movement of provisions for the year ended 31 March 2013 is as follows: 

<img src='content_image/279235.jpg'>

The movement of provisions for the year ended 31 March 2014 is as follows: 

<img src='content_image/279234.jpg'>

Details of provisions are as follows: 

## 1. Trade-related provisions 

The Group recognises provisions for expenditures expected to be incurred after the end of the period related to sales rebates, discounts, Medicare and Medicaid of the United States, and other price adjustments to customers, based on the conditions of contracts and past experience. 

The outflow of economic benefits is expected within one year from the end of the reporting period. 

## 2. Asset retirement obligations 

The Group recognises asset retirement obligations based on past performance in order to provide for the restoration of rented offices. 

The outflow of economic benefits is expected after one year from the end of the reporting period. 

