25. Provisions

The breakdown of the balance under this heading in the accompanying consolidated balance sheets, based on type of provisions, is as follows:

Provisions. Breakdown by concepts	Millions of Euros
	2011	2010	2009
Provisions for pensions and similar obligations	5,577	5,980	6,246
Provisions for taxes and other legal contingencies	350	304	299
Provisions for contingent risks and commitments	291	264	243
Other provisions	1,343	1,774	1,771
Total	7,561	8,322	8,559

(*) Provisions or contingencies that individually are not significant.

The changes in the heading “Provisions for contingent risks and commitments” in the accompanying consolidated balance sheets are presented in Note 7.1.8, together with the changes of impairment losses.

The changes in 2011, 2010 and 2009 in the balances under this heading in the accompanying consolidated balance sheets are as follows:

Provisions for Pensions and Similar Obligations. Changes Over the Period	Notes	Millions of Euros
		2011	2010	2009
Balance at the beginning		5,980	6,246	6,359
Add -
Charges to income for the year		613	606	747
Interest expenses and similar charges	39.2	259	259	274
Personnel expenses	46.1	51	37	44
Provision expenses		303	310	429
Charges to equity (*)	26.2	9	64	149
Transfers and other changes		(8)	16	26
Less -
Payments		(794)	(815)	(980)
Amount used and other changes		(223)	(137)	(55)
Balance at the end		5,577	5,980	6,246

(*) Correspond to actuarial losses (gains) arising from certain defined-benefit post-employment pension commitments and welfare benefits recognized in "Equity" (see Note 2.2.12).

Provisions for Taxes, Legal Contingents and Other Provisions. Changes Over the Period	Millions of Euros
	2011	2010	2009
Balance at beginning	2,078	2,070	1,898
Add -
Charge to income for the year	235	145	152
Acquisition of subsidiaries	61	-	-
Transfers and other changes	-	41	360
Less -
Available funds	(84)	(90)	(103)
Amount used and other variations	(597)	(88)	(237)
Balance at the end	1,693	2,078	2,070

Ongoing legal proceedings and litigation -

The Group participates in certain legal proceedings in various jurisdictions, including Spain, Mexico and the United States, arising from the ordinary course of the business. BBVA believes that none of those legal proceedings is material, individually or as a whole, and does not expect any significant impact on the operating results, liquidity or financial situation of the Bank or the Group to arise. The Group’s management believes that the provisions given regarding the legal proceedings are adequate and does not believe it necessary to report any possible contingencies that could arise from the ongoing legal proceedings, given that it does not consider them material.