Provisions for doubtful accounts, obsolete inventories, low inventory market values and tax valuation allowances are shown below:

Valuation and Qualifying Accounts

EUR million	Doubtful Accounts	Stock Obsolescence	Stock Valuation	Deferred Tax	Total Allowances

Carrying value at 1 January 2002	30.5	21.7	-	75.1	127.3
Translation difference	-1.0	-2.2	-	-	-3.2
Charge in Income Statement	11.7	26.4	1.5	17.1	56.7
Reversal in Income Statement	-4.7	-20.3	-	-	-25.0
Carrying Value at 31 December 2002	36.5	25.6	1.5	92.2	155.8
Translation difference	-0.9	-0.9	-	-	-1.8
Charge in Income Statement	10.1	7.5	4.8	15.7	38.1
Reversal in Income Statement	-5.1	-3.6	-	-	-8.7
Carrying Value at 31 December 2003	40.6	28.6	6.3	107.9	183.4
Translation difference	-0.1	-0.2	-0.2	-	-0.5
Charge in Income Statement	10.1	7.6	2.9	21.4	42.0
Reversal in Income Statement	-10.9	-5.8	-1.8	-	-18.5
Carrying Value at 31 December 2004	39.7	30.2	7.2	129.3	206.4