13.2 Deferred tax liabilities

	As at 31 December 2023	As at 31 December 2022
Różnica pomiędzy podatkową a Difference between tax and current book values of property, plant and equipment	5,070	4,807
CO₂ emission allowances	1,979	795
Difference between tax and current book values of financial assets	805	951
Difference between tax and current book values of lease liabilities	342	235
Receivables from recognised compensation under the Electricity Pricing Act	288	103
Receivables from recognised compensation pursuant to the Act on preferential purchase of solid fuel	84	25
Difference between tax and current book values of energy origin property rights	3	20
Difference between tax and current book values of financial liabilities	22	30
Other	131	121
DEFERRED TAX LIABILITIES	8,724	7,087

Change in deferred income tax – liabilities

	Year ended 31 December 2023	Year ended 31 December 2023
AS AT 1 JANUARY	7,087	7,022
Changes in correspondence with profit or loss	1,393	183
Changes in correspondence with other comprehensive income	(259)	(148)
Change in composition of CG	524	28
Other changes	(21)	2
AS AT 31 DECEMBER	8,724	7,087

The changes in the correspondence with other comprehensive income concern the changes in deferred tax on the measurement of hedging instruments. The other changes in each item were recognised in profit or loss.

The Group does not recognise a deferred tax liability on positive temporary differences related to investments in subsidiaries and associates as it is not probable that such differences will be reversed in the foreseeable future and the parent company is able to control the dates of reversals of temporary differences.

The Group’s deferred tax after offsetting assets and liabilities in individual companies

	Year ended 31 December 2023	Year ended 31 December 2022
Deferred tax assets	3,774	3,176
Income tax liabilities	(1,055)	(1,002)

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13.2 Deferred tax liabilities