Tools
| 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.
