|Millions of euro|
|Provisions for risks and charges||85||468||(383)||-81.8%|
|System charges - emissions allowances||335||47||288||-|
|Charges for white certificates||295||366||(71)||-19.4%|
|Charges for green certificates||270||95||175||-|
|Taxes and duties||1,468||1,225||243||19.8%|
Other operating expenses totaled €2,837 million, up €63 million, mainly due to an increase of €175 million in costs for the purchase of green certificates and increased charges for compliance with environmental restrictions in the amount of €288 million. An additional factor was the increase of €243 million in taxes and duties for the period, largely attributable to the tax on emissions introduced in Spain with Law 15/2012, the effect of which was only partially offset by the reduction in taxes on electricity companies established by Brazilian regulators with Medida Provisória 579/2012 and the subsequent Decree 7891/2013. These increases were also partially offset by a reduction in provisions for risks and charges for the year and the downward revision of estimates for provisions recognized in prior years in the amount of €383 million.