| As at December 31, 2021 | As at December 31, 2020 | |
|---|---|---|
| Difference between tax value and carrying amount of property, plant and equipment | 2,585 | 2,776 |
| Rehabilitation provision | 859 | 1,242 |
| Provisions for employee benefits | 626 | 723 |
| Provision for purchase of CO2 emission allowances | 2,157 | 1,206 |
| Difference between tax value and carrying amount of liabilities | 335 | 316 |
| Difference between carrying amount and tax value of right-of-use assets | 152 | 171 |
| Tax losses | 55 | 111 |
| Other provisions | 111 | 157 |
| Difference between tax value and carrying amount of financial assets | 545 | 395 |
| LTC compensations | 85 | 79 |
| Difference between tax value and carrying amount of inventories | 14 | 11 |
| Energy infrastructure acquired free of charge and connection payments received | 26 | 28 |
| Other | 3 | 4 |
| DEFERRED TAX ASSETS | 7,553 | 7,219 |
Change in deferred income tax - assets
| Year ended December 31, 2021 | Year ended December 31, 2020 | |
|---|---|---|
| AS AT JANUARY 1 | 7,219 | 6,947 |
| Change in correspondence to financial result | 414 | 906 |
| Change in correspondence to other comprehensive income | (78) | 45 |
| Recognition of deferred income tax in connection with the de-merger of subsidiaries | (4) | – |
| Entity’s exit from PGE Group | (4) | – |
| Other changes | 6 | (679) |
| AS AT DECEMBER 31 | 7,553 | 7,219 |
Changes in correspondence with other comprehensive income relate to the change in deferred tax on the portion of the employee benefit liability relating to post-employment benefits. Other changes in each item have been recognised in the financial result.