Details of changes in other provisions are as follows:
| Decreases | |||||||
|---|---|---|---|---|---|---|---|
| (in millions of euros) | 31/12/2018 | Increases | Utilisations | Reversals | Changes in scope | Other Changes | 31/12/2019 |
| Provisions for contingencies related to subsidiaries and investments(1) | Provisions for contingencies related to subsidiaries and investments (1)934 | Provisions for contingencies related to subsidiaries and investments (1)9 | Provisions for contingencies related to subsidiaries and investments (1)Decreases (201) | Provisions for contingencies related to subsidiaries and investments (1)- | Provisions for contingencies related to subsidiaries and investments (1)- | 24 | 766 |
| Provisions for tax liabilities(2) | Provisions for tax liabilities (2)448 | Provisions for tax liabilities (2)59 | Provisions for tax liabilities (2)Decreases (91) | Provisions for tax liabilities (2)(3) | Provisions for tax liabilities (2)(2) | (256) | 155 |
| Provisions for litigation | Provisions for litigation 562 | Provisions for litigation 64 | Provisions for litigation Decreases (69) | Provisions for litigation (86) | Provisions for litigation - | 8 | 479 |
| Provisions for onerous contracts and losses on completion(3) | Provisions for onerous contracts and losses on completion (3)1,208 | Provisions for onerous contracts and losses on completion (3)448 | Provisions for onerous contracts and losses on completion (3)Decreases (324) | Provisions for onerous contracts and losses on completion (3)(14) | Provisions for onerous contracts and losses on completion (3)- | 38 | 1,356 |
| Provisions related to environmental schemes | Provisions related to environmental schemes 1,137 | Provisions related to environmental schemes 1,847 | Provisions related to environmental schemes Decreases (1,529) | Provisions related to environmental schemes (13) | Provisions related to environmental schemes - | 75 | 1,517 |
| Other provisions for risks and liabilities(4) | Other provisions for risks and liabilities (4)1,723 | Other provisions for risks and liabilities (4)694 | Other provisions for risks and liabilities (4)Decreases (732) | Other provisions for risks and liabilities (4)(115) | Other provisions for risks and liabilities (4)(20) | (48) | 1,502 |
| TOTAL | TOTAL 6,012 | TOTAL 3,121 | TOTAL Decreases (2,946) | TOTAL (231) | TOTAL (22) | (159) | 5,775 |
(1) Including the reversal of the provision concerning Alpiq.
(2) Reclassification of the provision for fiscal liabilities as deferred taxes (see note 17.3) in the amount of €235 million, in accordance with IFRIC 23.
(3) Provisions for onerous contracts are mainly attributable to the long-term contract with Dunkerque LNG and long-term power purchase and sale agreements.
(4) These provisions cover various contingencies and expenses related to operations (employers’ matching contributions to employee profit sharing, restructuring operations, contractual maintenance obligations, etc.). No individual provision is significant.
Provisions related to environmental schemes include provisions for greenhouse gas emission rights, renewable energy certificates and energy savings certificates (see note 1.3.26).
The provisions related to environmental schemes principally correspond to provisions for renewable energy certificates in the United Kingdom.
The increase in these provisions over the year principally results from over-quota emissions by the Group; amounting to €414 million at 31 December 2019 (€175 million at 31 December 2018).
One of the main features of the third phase of the European Union greenhouse gas emission quota system, running from 2013 to 2020, is the discontinuation of free allocation of emission rights to electricity producers in certain countries, including France and United Kingdom.
In the EDF group, the entities concerned by this system are EDF, EDF Energy, Edison, Dalkia, and Luminus.
In 2019, the Group surrendered 26 million tonnes in respect of emissions generated in 2018. In 2018, the Group surrendered 30 million tonnes in respect of emissions generated in 2017.
The Group’s total emission rights allocation for 2019 recorded in the national registers is 1 million tonnes (1 million tonnes for 2018).
The volume of emissions at 31 December 2019 stood at 21 million tonnes (24 million tonnes for 2018).
Through the renewable energy certificates scheme, the EDF group has an obligation to surrender renewable energy certificates, particularly in the United Kingdom and Belgium.
At 31 December 2019, a provision of €1,103 million was booked in connection with the obligation to surrender renewable energy certificates at that date, essentially concerning EDF Energy (United Kingdom) and Luminus (Belgium). A large portion of these obligations is covered by purchases of certificates included in intangible assets.
The changes in special concession liabilities for existing assets and assets to be replaced are as follows:
| (in millions of euros) | 31/12/2019 | 31/12/2018 |
|---|---|---|
| Value in kind of assets* | Value in kind of assets *31/12/2019 51,085 | Value in kind of assets *31/12/2018 49,327 |
| Unamortised financing by the operator | Unamortised financing by the operator 31/12/2019 (27,387) | Unamortised financing by the operator 31/12/2018 (25,669) |
| Rights in existing assets – net value | Rights in existing assets – net value 31/12/2019 23,698 | Rights in existing assets – net value 31/12/2018 23,658 |
| Amortisation of financing by the concession-granting authority | Amortisation of financing by the concession-granting authority 31/12/2019 14,389 | Amortisation of financing by the concession-granting authority 31/12/2018 13,792 |
| Provisions for replacement | Provisions for replacement 31/12/2019 9,378 | Provisions for replacement 31/12/2018 9,474 |
| Rights in assets to be replaced | Rights in assets to be replaced 31/12/2019 23,767 | Rights in assets to be replaced 31/12/2018 23,266 |
| SPECIAL FRENCH PUBLIC ELECTRICITY DISTRIBUTION CONCESSION LIABILITIES | SPECIAL FRENCH PUBLIC ELECTRICITY DISTRIBUTION CONCESSION LIABILITIES 31/12/2019 47,465 | SPECIAL FRENCH PUBLIC ELECTRICITY DISTRIBUTION CONCESSION LIABILITIES 31/12/2018 46,924 |
*Including contributions received to finance concession assets, amounting to €131 million (€131 million in 2018).
