As at December 31, 2016 As at December 31, 2015
Difference between tax value and carrying amount of property, plant and equipment 1,559 1,520
Difference between tax value and carrying amount of financial assets 16 31
Difference between tax value and carrying amount of liabilities 272 271
Difference between tax value and carrying amount of inventories 15 21
LTC compensations 253 231
Rehabilitation provision 472 605
Provision for CO2 emission rights 220 144
Provisions for employee benefits 529 591
Other provisions 129 128
Energy infrastructure acquired free of charge and connection payments received 129 141
Other 15 20
DEFERRED TAX ASSET 3,609 3,703

Change of deferred tax – assets

    Year ended December 31, 2016 Year ended December 31, 2015
AS AT JANUARY 1 3,703 2,711
Changes recognized in profit or loss (39) 1,012
Changes recognized in other comprehensive income (52) (16)
Other changes (3) (4)
AS AT DECEMBER 31 3,609 3,703