PL
ENMain 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.