23. 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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	Notes	Millions of euros
Provisions. Breakdown by concepts		2015	2014	2013
Provisions for pensions and similar obligations	24	6,299	5,970	5,512
Provisions for taxes and other legal contingencies		370	262	208
Provisions for contingent risks and commitments	7.3.8	714	381	346
Other provisions (*)		1,469	831	787
Of which Catalunya Banc Group:		397	-	-
Of which Garanti Group:		351	-	-
Total		8,852	7,444	6,853

(*) Provisions corresponding to different concepts and different geographies that are not individually significant individually, except originated of the Purchase Price Agreement of Catalunya Banc and Garanti Group (See Note 18.1).

During the year ended December 31, 2015, the variation of “Other provisions” and “Provisions for contingent risks and commitments” is mainly due to the acquisition of Garanti Group (third quarter) and Catalunya Banc Group (second quarter).

The changes in the heading “Provisions for contingent risks and commitments” in the accompanying consolidated balance sheets are presented in Note 7.3.8. 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, 2015, 2014 and 2013 is as follows:

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Provisions for Pensions and Similar Obligations. Changes Over the Period	Notes	Millions of euros
		2015	2014	2013
Balance at the beginning		5,970	5,512	5,777
Add -
Charges to income for the year		687	1,004	605
Interest expenses and similar charges	36.2	108	172	199
Personnel expenses	43.1	57	58	70
Provision expenses		522	774	336
Charges to equity (*)	24.2	135	497	12
Transfers and other changes (**)		440	75	(65)
Less -
Benefit payments		(925)	(854)	(817)
Employer contributions		(8)	(264)	-
Balance at the end		6,299	5,970	5,512

(*) 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) (**) Correspond mainly to Garanti y Catalunya Banc (see Note 3). Download Excel

Provisions for Taxes, Legal Contingents and Other Provisions. Changes Over the Period	Millions of euros
	2015	2014	2013
Balance at beginning	1,093	995	1,735
Add -
Charge to income for the year	334	387	344
Acquisition of subsidiaries (*)	1,256	-	-
Less -
Available funds	(205)	(75)	(148)
Amount used and other variations	(639)	(214)	(880)
Disposal of subsidiaries	-	-	(56)
Balance at the end	1,839	1,093	995

(*) Correspond mainly to Garanti y Catalunya Banc (see Note 3).

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 respective lawyers, 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 material enough to require disclosure to the markets.