Main elements of income tax expense for the years ended December 31, 2016 and December 31, 2015 are as follows:

    Year ended December 31, 2016 Year ended December 31, 2015
INCOME TAX RECOGNISED IN THE STATEMENT OF PROFIT OR LOSS    
Current income tax 398 467
Previous periods current income tax adjustments 16 (6)
Deferred income tax 294 (1,180)
INCOME TAX EXPENSE PRESENTED IN THE STATEMENT OF PROFIT OR LOSS 708 (719)
INCOME TAX PRESENTED IN OTHER COMPREHENSIVE INCOME    
From actuarial gains and losses from valuation of provisions for employee benefits 47 3
From valuation of hedging instruments 39 9
(TAX BENEFIT) / EXPENSE RECOGNIZED IN OTHER COMPREHENSIVE INCOME (EQUITY) 86 12

A substantial change in the deferred tax in 2015 is related to the creation of impairment allowances on property, plant and equipment.