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, 2016:
Deducted from assets accounts:
Allowance for doubtful accounts	$	12,768	$	5,367	$	(1,647	)	$	(121	)	$	16,367
Valuation allowance on deferred tax assets	297,891		36,778		(24,967		)	(19,082		)	290,620
Reported as liabilities:
Provision for contingencies	20,578		28,577		(32,049		)	1,006			18,112
Total	$	331,237	$	70,722	$	(58,663	)	$	(18,197	)	$	325,099
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


(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 years 2016, 2015 and 2014 – Relate to the accrual of $28,577, $37,729 and $26,360, respectively. See Note 18 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:

Corresponds to the settlements and reclassifications amounting to $20,554 and $11,495, respectively, during fiscal year 2016; $23,415 and $1,443, respectively, during fiscal year 2015; and $23,101 and $2,429, respectively, during fiscal year 2014; as discussed in Note 18.