The carrying amount of provisions is as follows:

  As at December 31, 2016 As at December 31, 2015
  Non-current Current Non-current Current
Employee benefits 2,148 543 2,496 517
Rehabilitation provision 2,666 4 3,348 2
Provision for deficit of CO2 emission rights - 1,154 - 760
Provision for energy origin units held for redemption - 416 - 380
Provision for non-contractual use of the property 91 12 97 20
Other provisions 99 52 103 130
TOTAL PROVISIONS 5,004 2,181 6,044 1,809
 

Changes in provisions

  Employee benefits Rehabilitation provision Provision for deficit of CO2 emission rights Provision for energy origin units held for redemption Provision for non-contractual use of the property Other provisions Total
JANUARY 1, 2016 3,013 3,350 760 380 117 233 7,853
Actuarial gains and losses excluding discount rate adjustment (175) - - - - - (175)
Current service costs 74 - - - - - 74
Past service costs (23) - - - - - (23)
Interest costs 82 99 - - - - 181
Discount rate and other assumptions adjustment (121) (460) - - - - (581)
Benefits paid / provisions used (691) (1) (760) (336) - (104) (1,892)
Provisions reversed (59) (449) - (3) (30) (27) (568)
Provisions raised in correspondence with costs 577 34 1,154 375 16 67 2,223
Provisions raised in correspondence with property, plant and equipment - 92 - - - - 92
Other changes 14 5 - - - (18) 1
DECEMBER 31, 2016 2,691 2,670 1,154 416 103 151 7,185
Change recognized in operating costs (536) (37) (1,154) (372) - (3) (2,102)
Change recognized in other operating income/ (expenses) - 643 - - 13 5 661
Change recognized in other financial income/ (expenses) (82) (99) - - 1 (24) (204)
Change recognized in assets - 172 - - - - 172
Change recognized in other comprehensive income 249 - - - - - 249

restated* Employee benefits Rehabilitation provision Provision for deficit of CO2 emission rights Provisions for energy origin units held for redemption Provision for non-contractual use of property Other provisions Total
JANUARY 1, 2015 3,243 3,299 676 555 92 304 8,169
Actuarial gains and losses excluding discount rate adjustment 50 - - - - - 50
Current service costs 82 - - - - - 82
Past service costs (55) - - - - - (55)
Interest costs 70 86 - - - - 156
Discount rate and other assumptions adjustment (122) (224) - - - - (346)
Benefits paid / Provisions used (725) (1) (680) (1,159) (1) (74) (2,640)
Provisions reversed (116) (4) (1) (2) (19) (82) (224)
Provisions raised in correspondence with costs 560 56 765 986 45 85 2,497
Provisions raised in correspondence with property, plant and equipment - 122         122
Changes in the PGE Group (3) - - - - - (3)
Other changes 29 16 - - - - 45
DECEMBER 31, 2015 3,013 3,350 760 380 117 233 7,853
Change recognized in operating costs (442) (27) (764) (984) - (41) (2,258)
Change recognized in other operating income/ (expenses) 2 93 - - (26) 42 111
Change recognized in other financial income/ (expenses) (70) (86) - - - (4) (160)
Change recognized in assets - (32) - - - - (32)
Change recognized in other comprehensive income 15 - - - - - 15

* restatement of comparative figures refers to reclassifications between particular positions