14.1 Deferred income tax assets
| (in PLNm) | As at December 31, 2022 |
As at December 31, 2021 |
|---|---|---|
| Difference between tax value and carrying amount of property, plant and equipment | 2.214 | 2.585 |
| Rehabilitation provision | 637 | 859 |
| Provisions for employee benefits | 608 | 626 |
| Provision for purchase of CO2 emission allowances | 3.852 | 2.157 |
| Difference between tax value and carrying amount of liabilities | 712 | 335 |
| Difference between carrying amount and tax value of right-of-use assets | 187 | 152 |
| Tax losses | 145 | 55 |
| Other provisions | 243 | 111 |
| Difference between tax value and carrying amount of financial assets | 367 | 545 |
| LTC compensations | 85 | 85 |
| Difference between tax value and carrying amount of inventories | 103 | 14 |
| Energy infrastructure acquired free of charge and connection payments received | 96 | 26 |
| Other | 19 | 3 |
| DEFERRED TAX ASSETS | 9.268 | 7.553 |
Change in deferred income tax - assets
| (in PLNm) | Year ended December 31, 2022 |
Year ended December 31, 2021 restated data |
|---|---|---|
| AS AT JANUARY 1 | 7.553 | 7.219 |
| Change in correspondence to financial result | 1.647 | 414 |
| Change in correspondence to other comprehensive income | (31) | (78) |
| Changes in correspondence to retained earnings | 2 | – |
| Changes in Group composition | 106 | (4) |
| Other changes | (9) | 2 |
| AS AT DECEMBER 31 | 9.268 | 7.553 |
Changes in correspondence with other comprehensive income relate to the change in deferred tax on the portion of the employee benefit liability relating to post-employment benefits. Other changes in each item have been recognised in the financial result.