The breakdown of the balance under this heading in the consolidated balance sheets, based on type of provisions, is as follows:


PROVISIONS. BREAKDOWN BY CONCEPTS (MILLIONS OF EUROS)

	Notes	2025	2024	2023
Provisions for pensions and similar obligations	25	2,267	2,348	2,571
Other long-term employee benefits ⁽¹⁾	25	332	384	435
Provisions for taxes and other legal contingencies	7.1	805	791	696
Provisions for contingent risks and commitments		725	667	770
Other provisions ⁽²⁾		293	429	452


Total		4,422	4,619	4,924

(1) It includes commitments undertaken under the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A. in 2021.

The change in provisions for pensions and similar obligations for the years ended December 31, 2025, 2024 and 2023 is as follows:


PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT OBLIGATIONS FOR DEFINED BENEFIT PLANS, AND OTHER LONG-TERM EMPLOYEE BENEFITS. CHANGES OVER THE YEAR (MILLIONS OF EUROS)

	Notes	2025	2024	2023
Balance at the beginning		2,732	3,006	3,098

Charges to income for the year		172	197	211
Interest expense and similar charges	25	118	138	133
Personnel expense		53	57	49
Provision expense		1	2	29
Charges (credits) to equity ⁽¹⁾	25	375	132	314
Transfers and other changes		(75)	(49)	(37)

Benefit payments		(276)	(410)	(474)
Employer contributions		(330)	(143)	(106)
Balance at the end		2,599	2,732	3,006

(1) Correspond to actuarial losses (gains) arising from certain post-employment defined-benefit commitments for pensions recognized in “Equity” (see Note 2.2.13).


PROVISIONS FOR TAXES, LEGAL CONTINGENCIES AND OTHER PROVISIONS. CHANGES OVER THE YEAR (MILLIONS OF EUROS)

	2025	2024	2023
Balance at beginning	1,220	1,148	1,065
Additions	367	370	651
Acquisition of subsidiaries	—	—	—
Unused amounts reversed during the year	(108)	(92)	(385)
Amount used and other variations	(381)	(206)	(183)
Balance at the end	1,098	1,220	1,148

The financial sector faces an environment of increased regulatory pressure and litigation. In this environment, the various Group entities are often subject to lawsuits and involved in individual or collective legal proceedings and litigation arising from their activity and operations, including proceedings arising from their lending activity, from their labor relations and from other commercial, regulatory or tax issues, as well as in arbitration.

On the basis of the information available, the Group considers that, as of December 31, 2025, the provisions made in relation to judicial proceedings and arbitrations, where so required, are adequate and reasonably cover the liabilities that might arise, if any, from such proceedings and arbitrations. Furthermore, on the basis of the information available and with the exceptions indicated in Note 7.1 "Risk factors", BBVA considers that the liabilities that may arise from the resolution of such proceedings will not have, individually, a significant adverse effect on the Group's business, financial situation or results of operations.