Note 24 (Tables)

12 Months Ended

Dec. 31, 2021

Provisions Breakdown By Concepts [Table Text Block]

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)
	Notes	2021	2020	2019
Provisions for pensions and similar obligations	25	3,576	4,272	4,631
Other long term employee benefits (*)	25	632	49	61
Provisions for taxes and other legal contingencies		623	612	677


Provisions for contingent risks and commitments		691	728	711
Other provisions (**)		366	479	457








Total		5,889	6,141	6,538

(*) The variation is mainly explained by the collective layoff procedure that is being carried out at Banco Bilbao Vizcaya Argentaria, S.A.

(**) Individually insignificant provisions or contingencies, for various concepts in different geographies.

Provisions for pensions and similar obligations changes over the year [Table Text Block]

The change in provisions for pensions and similar obligations for the years ended December 31, 2021, 2020 and 2019 is as follows:


Provisions for pensions, other post-employment obligations for defined benefit plans, and other long term employee benefits. Changes over the year (Millions of Euros)
	Notes	2021	2020	2019
Balance at the beginning		4,272	4,631	4,787
Charges to income for the year		141	298	327
Interest expense and similar charges		37	44	63
Personnel expense	44.1	49	49	49
Provision expense		56	205	215
Charges to equity (*)	25	(206)	191	329
Transfers and other changes (**)		(21)	(71)	(29)
Benefit payments	25	(608)	(654)	(718)
Employer contributions	25	(4)	(124)	(65)
Balance at the end		3,576	4,272	4,631

(*) Correspond to actuarial losses (gains) arising from certain post-employment defined-benefit commitments for pensions recognized in “Equity” (see Note 2.2.11).

(**) In 2020, it includes the amount of the USA Sale (see Notes 1.3, 3 and 21).

Provisions for taxes, legal contingencies and other provisions changes over the year [Table Text Block]


Provisions for taxes, legal contingencies and other provisions. Changes over the year (Millions of Euros)
	2021	2020	2019
Balance at beginning	1,091	1,134	1,286
Additions (*)	1,175	555	396
Acquisition of subsidiaries	—	—	—
Unused amounts reversed during the year	(227)	(215)	(96)
Amount used and other variations (*)	(1,050)	(383)	(453)
Balance at the end	990	1,091	1,134

(*)In 2021, it includes the initial recognition of the estimated cost of the collective layoff procedure that is being carried out at Banco Bilbao Vizcaya Argentaria, S.A., and the subsequent reclassification from "Other provisions" to "Other long term employee benefits" for the remaining amount at the time of the reclassification.