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)