14.1 Deferred income tax assets

Export to Excel

	As at December 31, 2020	As at December 31, 2019
Difference between tax and current book values of property, plant and equipment	2,776	3,403
Provision for land rehabilitation	1,242	984
Provision for employee benefits	723	677
Provision for purchase of CO₂ emission allowances	1,206	671
Difference between tax and current book values of liabilities	316	429
Difference between carrying amount and tax value of right-of-use assets	171	171
Tax losses	111	160
Other provisions	157	151
Difference between tax and current book values of financial assets	395	146
Compensations for PPA	79	89
Difference between tax and current book values of financial assets	11	21
Infrastructure acquired free of charge and received grid connection fees	28	31
Other	4	14
DEFERRED INCOME TAX ASSETS	7,219	6,947

Change in deferred income tax assets

Export to Excel

	Year ended December 31, 2020	Year ended December 31, 2020
AS AT JANUARY 1	6,947	4,168
Changes in correspondence with profit or loss	906	2,474
Changes in correspondence with retained earnings	–	–
Changes in correspondence with other comprehensive income	45	49
Recognition of deferred income tax in connection with demerger of subsidiaries	–	254
Other changes	(679)	2
AS AT DECEMBER 31	7,219	6,947

The changes in correspondence with other comprehensive income relate to the change in deferred tax on the portion of the provision for employee benefits relating to post-employment benefits. The other changes in each item were recognised in profit or loss.

14. Deferred tax in the statement of financial position

14.2 Deferred tax liabilities

14.1 Deferred income tax assets

Change in deferred income tax assets

Search results