As at December 31, 2019 | As at December 31, 2018 | |
Difference between tax value and carrying amount of property, plant and equipment | 3,403 | 1,985 |
Rehabilitation provision | 984 | 549 |
Provisions for employee benefits | 677 | 604 |
Provision for purchase of CO2 emission allowances | 671 | 365 |
Difference between tax value and carrying amount of financial liabilities | 429 | 301 |
Difference between carrying amount and tax value of right-of-use assets | 171 | – |
Tax losses | 160 | 37 |
Other provisions | 151 | 131 |
Difference between tax value and carrying amount of financial assets | 146 | 65 |
LTC compensations | 89 | 61 |
Difference between tax value and carrying amount of inventories | 21 | 24 |
Energy infrastructure acquired free of charge and connection fees received | 31 | 34 |
Other | 14 | 12 |
DEFERRED TAX ASSETS | 6,947 | 4,168 |
Change in deferred tax assets
Year ended December 31, 2019 | Year ended December 31, 2018 | |
AS AT JANUARY 1 | 4,168 | 4,370 |
Changes in correspondence with profit or loss | 2,474 | (151) |
Changes in correspondence with retained earnings | – | (73) |
Changes in correspondence with other comprehensive income | 49 | 42 |
Recognition of deferred tax in connection with demerger of subsidiaries | 254 | – |
Other changes | 2 | (20) |
AS AT DECEMBER 31 | 6,947 | 4,168 |
Changes in the correspondence with other comprehensive income concern changes in deferred tax on a part of the provision for employee benefits related to post-employment benefits. Other changes in each item are recognised in profit or loss.