25. Provisions

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

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Provisions. Breakdown by concepts	Millions of Euros
	2012	2011	2010
Provisions for pensions and similar obligations	5,796	5,577	5,980
Provisions for taxes and other legal contingencies	408	350	304
Provisions for contingent risks and commitments	341	291	264
Other provisions (*)	1,382	1,343	1,774
Total	7,927	7,561	8,322

(*) 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 in impairment losses.

The changes in 2012, 2011 and 2010 in the balances under this heading in the accompanying consolidated balance sheets are as follows:

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Provisions for Pensions and Similar Obligations. Changes Over the Period	Notes	Millions of Euros
		2012	2011	2010
Balance at the beginning		5,557	5,980	6,246
Add -
Charges to income for the year		686	613	606
Interest expenses and similar charges	39.2	257	259	259
Personnel expenses	46.1	56	51	37
Provision expenses		373	303	310
Charges to equity (*)	26.2	321	9	64
Transfers and other changes		51	(8)	16
Less -
Payments		(814)	(794)	(815)
Amount used and other changes		(5)	(223)	(137)
Balance at the end		5,796	5,577	5,980

(*) 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). Download Excel

Provisions for Taxes, Legal Contingents and Other Provisions. Changes Over the Period	Millions of Euros
	2012	2011	2010
Balance at beginning	1,693	2,078	2,070
Add -
Charge to income for the year	249	235	145
Acquisition of subsidiaries	678	61	-
Transfers and other changes	-	-	41
Less -
Available funds	(105)	(84)	(90)
Amount used and other variations	(720)	(597)	(88)
Disposal of subsidiaries	(6)	-	-
Balance at the end	1,789	1,693	2,078

Ongoing legal proceedings and litigation

The Group is party to certain legal actions in a number of jurisdictions, including, among others, Spain, Mexico and the United States, arising in the ordinary course of business. BBVA considers that none of such actions is material, individually or in the aggregate, and none of such actions is expected to result in a material adverse effect on the Group's financial position, results of operations or liquidity, either individually or in the aggregate. Management believes that adequate provisions have been made in respect of the actions arising in the ordinary course of business. BBVA has not disclosed to the markets any contingent liability that could arise from such actions as it does not consider them material.