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, 2017:
Deducted from assets accounts:
Allowance for doubtful accounts (iii)	$	16,367	$	6,386	$	(1,244	)	$	(42	)	$	21,467
Valuation allowance on deferred tax assets	290,620		8,382		(27,515		)	164			271,651
Reported as liabilities:
Provision for contingencies	18,112		36,160		(26,137		)	(179		)	27,956
Total	$	325,099	$	50,928	$	(54,896	)	$	(57	)	$	321,074
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


(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 2017, 2016 and 2015 – Relate to the accrual of $36,160, $28,577 and $37,729, 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 $25,427 and $710, respectively, during fiscal year 2017; $20,554 and $11,495, respectively, during fiscal year 2016; and $23,415 and $1,443, respectively, during fiscal year 2015; as discussed in Note 18.


(iii)	At December 31, 2017, presented in the consolidated balance sheet as follow: $19,791 within Accounts and notes receivable, net and $1,676 within Other receivables.