As at December 31, 2016 | As at December 31, 2015 | |
Difference between tax value and carrying amount of property, plant and equipment | 2,945 | 2,681 |
Difference between tax value and carrying amount of energy origin units | 65 | 107 |
Difference between tax value and carrying amount of financial assets | 377 | 357 |
CO2 emission rights | 439 | 403 |
LTC compensations | 680 | 671 |
Other | 26 | 23 |
DEFERRED TAX LIABILITY | 4,532 | 4,242 |
Change of deferred tax – liabilities
Year ended December 31, 2016 | Year ended December 31, 2015 | |
AS AT JANUARY 1 | 4,242 | 4,418 |
Changes recognized in profit or loss | 255 | (172) |
Changes recognized in other comprehensive income | 34 | (4) |
Other changes | 1 | - |
AS AT DECEMBER 31 | 4,532 | 4,242 |
AFTER OFF-SET OF THE ASSET AND THE LIABILITY IN PARTICULAR COMPANIES THE GROUP’S DEFFERED TAX IS PRESENTED AS: | ||
Deferred tax asset | 268 | 313 |
Deferred tax liability | (1,191) | (852) |