|Other provisions||31 December 2018||31 December 2017|
|Total other provisions||519||497|
|Movement in other provisions in the year ended 31 December 2018||As at 31 December 2017||Appli- cation of IFRS 9||Balance at the beginning of the period||Increase||Utilization||Reversal||Other changes||Balance at the end of the period|
|Provisions for guarantees and sureties given||260||159||419||441||(25)||(477)||(42)||316|
|Provision for disputed claims and potential liabilities||82||-||82||52||(12)||(55)||-||67|
|Provision for penalties imposed by the Office of Competition and Consumer Protection||57||-||57||-||-||-||28||85|
|Provision for restructuring expenses||63||-||63||-||(36)||(7)||-||20|
|Total other provisions||497||159||656||503||(86)||(540)||(14)||519|
|Movement in other provisions in the year ended 31 December 2017||Balance at the beginning of the period||Increase||Utilization||Reversal||Change in the composi- tion of the Group||Other changes||Balance at the end of the period|
|Provisions for guarantees and sureties given||18||76||-||(48)||214||-||260|
|Provision for disputed claims and potential liabilities||11||16||(7)||(1)||56||7||82|
|Provision for penalties imposed by the Office of Competition and Consumer Protection||58||-||-||(1)||-||-||57|
|Provision for restructuring expenses||252||61||(222)||(28)||-||-||63|
|Total other provisions||367||179||(233)||(81)||294||(29)||497|
Provisions for guarantees and sureties given
This item includes provisions recognized by banks for the potential loss of economic benefits resulting from off-balance sheet exposures (e.g. granted guarantees or credit exposures).
Provision for penalties imposed by the Office of Competition and Consumer Protection
The amount of 28 million pertains to a penalty returned by the Office of Competition and Consumer Protection to Pekao. Due to the potential risk of outflow of resources in connection with this case the PZU Group has not recognized the revenue on account of the refunded resources but recognized a provision.
Information about the penalty imposed on PZU in the proceedings of the President of the Office of Competition and Consumer Protection is presented in section 50.2.
Provision for restructuring expenses
The item includes primarily the restructuring provision established by Alior Bank, earmarked for disbursement of statutory severance pays in connection with termination of the employment relationship under group lay-offs and a provision earmarked for the costs of restructuring of the branch network. The provisions as at 31 December 2018 were PLN 10 million (PLN 39 million as at 31 December 2017).
The remaining balance (PLN 10 million as at 31 December 2018, PLN 24 million as at 31 December 2017) pertains to the restructuring process conducted in PZU and PZU Życie.