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
	2013	2012	2011
Provisions for pensions and similar obligations	5,512	5,777	5,577
Provisions for taxes and other legal contingencies	208	406	349
Provisions for contingent risks and commitments	346	322	266
Other provisions (*)	787	1,329	1,279
Total	6,853	7,834	7,471

(*) 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 7.1.7. together with the changes in impairment losses of other financial instruments.

The change in provisions for pensions and similar obligations for the years ended December 31, 2013, 2012 and 2011 is as follows:

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Provisions for Pensions and Similar Obligations. Changes Over the Period	Notes	Millions of Euros
		2013	2012	2011
Balance at the beginning		5,777	5,577	5,980
Add -
Charges to income for the year		605	683	613
Interest expenses and similar charges	39.2	199	257	259
Personnel expenses	46.1	70	54	51
Provision expenses		336	373	303
Charges to equity (*)	26.2	12	316	9
Transfers and other changes		(65)	19	(8)
Less -
Payments		(817)	(813)	(794)
Amount used and other changes		-	(5)	(223)
Balance at the end		5,512	5,777	5,577

(*) Correspond to actuarial losses (gains) arising from certain defined-benefit post-employment pension commitments and other similar 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
	2013	2012	2011
Balance at beginning	1,735	1,628	2,078
Add -
Charge to income for the year	344	245	230
Acquisition of subsidiaries	-	678	61
Transfers and other changes	-	-	-
Less -
Available funds	(148)	(90)	(79)
Amount used and other variations	(880)	(720)	(661)
Disposal of subsidiaries	(56)	(6)	-
Balance at the end	995	1,735	1,628

Ongoing legal proceedings and litigation

Several entities of the Group are party to legal actions in a number of jurisdictions (including, among others, Spain, Mexico and the United States) arising in the ordinary course of business. According to the procedural status of these proceedings and the criteria of the legal counsel, BBVA considers that none of such actions is material, individually or in the aggregate, and none 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. The Group´s Management believes that adequate provisions have been made in respect of such legal proceedings and considers that the possible contingencies that may arise from such on-going lawsuits are not significant enough to require disclosure to the markets.