13.1 Deferred income tax assets
| As at 31 December 2023 |
As at 31 December 2022 |
|
|---|---|---|
| Difference between tax and current book values of property, plant and equipment | 3,312 | 2,214 |
| Provision for land rehabilitation | 85 | 637 |
| Provision for employee benefits | 822 | 608 |
| Provision for purchase of CO2 emission allowances | 3,965 | 3,852 |
| Difference between tax and current book values of liabilities | 693 | 712 |
| Difference between tax value and book value of right-of-use assets | 273 | 187 |
| Tax losses | 1,125 | 145 |
| Other provisions | 336 | 243 |
| Difference between tax and current book values of financial assets | 348 | 367 |
| Compensations for PPA | 218 | 81 |
| Difference between tax and current book values of financial assets | 100 | 103 |
| Infrastructure acquired free of charge and received grid connection fees | 109 | 96 |
| Liabilities from recognised compensation under the Electricity Pricing Act | 17 | 4 |
| Other | 40 | 19 |
| DEFERRED INCOME TAX ASSETS | 11,443 | 9,268 |
Change in deferred income tax assets
|
Year ended 31 December 2023 |
Year ended 31 December 2022 |
|
|---|---|---|
| AS AT 1 JANUARY | 9,268 | 7,553 |
| Changes in correspondence with profit or loss | 1,834 | 1,647 |
| Changes in correspondence with other comprehensive income | 155 | (31) |
| Changes in correspondence with retained earnings | – | 2 |
| Changes in composition of Capital Group | 204 | 106 |
| Other changes | (18) | (9) |
| AS AT 31 DECEMBER | 11,443 | 9,268 |
The changes in correspondence with other
comprehensive income relate to the changes in deferred tax on the portion of
the provision for employee benefits relating to post-employment benefits. The
other changes in each item were recognised in profit or loss.