As at December 31, 2016 | As at December 31, 2015 | |||
Non-current | Current | Non-current | Current | |
Provision for Voluntary Leave Program costs | - | 34 | 11 | 59 |
Annual bonus and other employee bonuses | - | 153 | - | 139 |
Unused annual holiday leave | - | 131 | - | 127 |
Other provisions for employee benefits | 1 | 14 | - | 3 |
TOTAL OTHER PROVISIONS FOR EMPLOYEE BENEFITS | 1 | 332 | 11 | 328 |
Change in provisions for employee benefits
Retirement, pension and post-mortem benefits | Coal allowance | Energy tariff | Social Fund | Medical care | Jubilee awards | Other employee benefits | Total | |
AS AT JANUARY 1, 2016 | 492 | 160 | 693 | 312 | 64 | 953 | 339 | 3,013 |
Actuarial gains and losses excluding discount rate adjustment | (33) | (9) | (105) | (7) | (1) | (21) | - | (176) |
Discount rate adjustment | (20) | (8) | (43) | (20) | (3) | (27) | - | (121) |
Current service costs | 17 | 1 | 9 | 4 | 1 | 42 | - | 74 |
Past service costs | 6 | 4 | 41 | 17 | 2 | (93) | - | (23) |
Interest costs | 15 | 7 | 21 | 9 | 2 | 28 | - | 82 |
Benefits paid / provisions used | (14) | (8) | (24) | (11) | (2) | (95) | (537) | (691) |
Provisions reversed | - | - | - | - | - | - | (59) | (59) |
Provisions raised | - | - | - | - | - | - | 577 | 577 |
Other changes | 1 | - | - | - | - | 1 | 13 | 15 |
AS AT DECEMBER 31, 2016 | 464 | 147 | 592 | 304 | 63 | 788 | 333 | 2,691 |
Change recognized in operating costs | (24) | (5) | (50) | (21) | (3) | 98 | (531) | (536) |
Change recognized in other financial income/ (expenses) | (15) | (7) | (21) | (9) | (2) | (28) | - | (82) |
Change recognized in other comprehensive income | 53 | 17 | 148 | 27 | 4 | - | - | 249 |
Retirement, pension and post-mortem benefits | Coal allowance | Energy tariff | Social Fund | Medical care | Jubilee awards | Other employee benefits | Total | |
AS AT JANUARY 1, 2015 | 525 | 152 | 695 | 301 | 58 | 1,042 | 470 | 3,243 |
Actuarial gains and losses excluding discount rate adjustment | (11) | 22 | 44 | 11 | 11 | (27) | - | 50 |
Discount rate adjustment | (20) | (7) | (44) | (18) | (3) | (30) | - | (122) |
Current service costs | 18 | 1 | 9 | 4 | 1 | 49 | - | 82 |
Past service costs | (19) | (4) | (5) | (6) | (2) | (19) | - | (55) |
Interest costs | 13 | 4 | 18 | 8 | 1 | 26 | - | 70 |
Benefits paid / provisions used | (16) | (8) | (23) | (10) | (2) | (93) | (573) | (725) |
Provisions reversed | - | - | - | - | - | - | (116) | (116) |
Provisions raised | - | - | - | - | - | - | 560 | 560 |
Changes in the PGE Group | - | - | (1) | - | - | (1) | (1) | (3) |
Other changes | 2 | - | - | 22 | - | 6 | (1) | 29 |
AS AT DECEMBER 31, 2015 | 492 | 160 | 693 | 312 | 64 | 953 | 339 | 3,013 |
Change recognized in operating costs | (1) | 3 | (3) | (20) | 1 | 22 | (444) | (442) |
Change recognized in other operating income/ (expenses) | - | - | - | - | - | - | 2 | 2 |
Change recognized in other financial income/ (expenses) | (13) | (4) | (18) | (8) | (1) | (26) | - | (70) |
Change recognized in other comprehensive income | 31 | (15) | - | 7 | (8) | - | - | 15 |
Sensitivity analysis of the value of actuarial provisions as at December 31, 2016 for changes in key assumptions:
Carrying amount | Discount rate | Expected average growth rate of the basis of calculation | |||
-1 p.p. | + 1 p.p. | -1 p.p. | + 1 p.p. | ||
Retirement, pension and post-mortem benefits | 464 | 25 | (50) | (50) | 30 |
Coal allowance | 147 | 16 | (13) | (7) | 17 |
Energy tariff | 592 | 75 | (87) | (61) | 88 |
Social Fund | 304 | 36 | (41) | (43) | 36 |
Medical care | 63 | 7 | (6) | (7) | 8 |
Jubilee awards | 788 | 21 | (78) | (79) | 30 |
TOTAL | 2,358 | 180 | (275) | (247) | 209 |