This item includes the amounts estimated to face a liability of probable occurrence, which if occurring, would originate a loss for the Bank.

The changes in provisions during the fiscal years ended on December 31, 2021 and 2020 are as follow:


Item	Amounts at beginning of fiscal year		Increases		Decreases				Monetary effects			12/31/2021
	Amounts at beginning of fiscal year		Increases		Reversals		Charge off		Monetary effects			12/31/2021
For administrative, disciplinary and criminal penalties		1,084		41,631		252		41,576		(387	)		500
Letters of credit, guarantees and other commitments (1)		35,018		376,539				1,271		(57,201	)		353,085
Commercial claims in progress		1,040,165		372,302				855,478		(239,452	)		317,537
Labor lawsuits		343,771		266,424				281,466		(113,335	)		215,394
Pension funds - reimbursement		134,112		41,362				18,283		(50,931	)		106,260
Other		423,965		776,136				345,663		(193,657	)		660,781

Total provisions		1,978,115		1,874,394		252		1,543,737		(654,963	)		1,653,557


Item	Amounts at beginning of fiscal year		Increases		Decreases				Monetary effects			12/31/2020
Item	Amounts at beginning of fiscal year		Increases		Reversals		Charge off		Monetary effects			12/31/2020
For administrative, disciplinary and criminal penalties		1,476								(392	)		1,084
Letters of credit, guarantees and other commitments (1)		35,493		24,555				13,016		(12,014	)		35,018
Commercial claims in progress		1,725,021		303,157		12		527,958		(460,043	)		1,040,165
Labor lawsuits		364,409		162,028				79,996		(102,670	)		343,771
Pension funds - reimbursement		328,482		23,541				158,849		(59,062	)		134,112
Other		573,088		1,204,857				1,136,734		(217,246	)		423,965

Total provisions		3,027,969		1,718,138		12		1,916,553		(851,427	)		1,978,115

(1)	These amounts correspond to the ECL calculated for contingent transactions, which are mentioned in note 4.

The expected terms to settle these obligations are as follows:


Composition	12/31/2021				12/31/2021		12/31/2020
Composition	Within 12 months		Over 12 months		12/31/2021		12/31/2020
For administrative, disciplinary and criminal penalties				500		500		1,084
Letters of credits, guarantees and other commitments (1)		353,085				353,085		35,018
Commercial claims in progress (2)		21,060		296,477		317,537		1,040,165
Labor lawsuits		105,238		110,156		215,394		343,771
Pension funds - reimbursement		41,857		64,403		106,260		134,112
Other		5,525		655,256		660,781		423,965

Total		526,765		1,126,792		1,653,557		1,978,115

(1)	These amounts correspond to the ECL calculated for contingent transactions are mentioned in note 4.

(2)	See also note 50.2.

In the opinion of the Bank’s Management and its legal counsel, there are no other significant effects other than those disclosed in these consolidated financial statements, the amounts and settlement terms of which have been recognized based on the current value of such estimates, considering the probable settlement date thereof.