As a general rule, the PGE Group entities recognize provision for the shortfall of CO₂ emission rights granted free of charge. In estimating the value of the provision the Group takes into accpunt EUA purchased. As described in note 15 of these financial statements the PGE Group is entitled to receive CO₂ emissions rights granted free of charge in connection to expenditures concerning investments included in National Investment Plan. The calculation of the provision includes also these rights.