The following table presents the information required by Rule 12-09 of Regulation S-X in regards to valuation and qualifying accounts for each of the periods presented:



Description	Balance at beginning of period		Additions (i)		Deductions (ii)			Translation			Balance at end of period
Year ended December 31, 2015:
Deducted from assets accounts:
Allowance for doubtful accounts	$	9,373	$	6,656	$	(2,615	)	$	(646	)	$	12,768
Valuation allowance on deferred tax assets	301,012		49,879		(401		)	(52,599		)	297,891
Reported as liabilities:
Provision for contingencies	12,204		37,729		(24,858		)	(4,497		)	20,578
Total	$	322,589	$	94,264	$	(27,874	)	$	(57,742	)	$	331,237
Year ended December 31, 2014:
Deducted from assets accounts:
Allowance for doubtful accounts	$	5,098	$	6,567	$	(800	)	$	(1,492	)	$	9,373
Valuation allowance on deferred tax assets	270,057		76,085		(4,389		)	(40,741		)	301,012
Reported as liabilities:
Provision for contingencies	14,822		26,360		(25,530		)	(3,448		)	12,204
Total	$	289,977	$	109,012	$	(30,719	)	$	(45,681	)	$	322,589
Year ended December 31, 2013:
Deducted from assets accounts:
Allowance for doubtful accounts	$	4,023	$	2,687	$	(1,473	)	$	(139	)	$	5,098
Valuation allowance on deferred tax assets	236,563		43,563		(3,942		)	(6,127		)	270,057
Reported as liabilities:
Provision for contingencies	20,599		17,273		(19,833		)	(3,217		)	14,822
Total	$	261,185	$	63,523	$	(25,248	)	$	(9,483	)	$	289,977


(i)	Additions in valuation allowance on deferred tax assets are charged to income tax expense.

Additions in provision for contingencies are explained as follows:

Fiscal year 2015, 2014 and 2013 – Relate to the accrual of $37,729, $26,360 and $17,273, respectively. See Note 17 for details.


(ii)	Deductions in valuation allowance on deferred tax assets are charged to income tax expense.

Deductions in provision for contingencies are explained as follows:

Correspond to the settlements and reclassifications amounting to $23,415 and $1,443, respectively, during fiscal year 2015; $23,101 and $2,429, respectively, during fiscal year 2014; and $18,876 and $957, respectively, during fiscal year 2013; as discussed in Note 17.