32. Deferred income tax

Changes in deferred tax liability (considering the net-off of assets and liability at the Group level) are as follows:

	Carrying amount	Carrying amount
	31.12.2015	31.12.2014

Deferred tax asset	1 103 836	531 465
Set off of tax assets and liabilities	(487 041)	(364 258)
Deferred tax asset disclosed in the statement of financial position	616 795	167 207
Deferred tax liability	875 158	619 632
Set off of tax assets and liabilities	(487 041)	(364 258)
Deferred tax liability disclosed in the statement of financial position	388 117	255 374

Changes in the deferred tax asset and liability during the financial year (prior to their set off):

Deferred tax assets:

	Liabilities due to employee benefits	Deferred income from connection fees	Provision for the costs of redemption of certificates of origin	Grants	Provision for disposal, land reclamation and purchase of CO₂ emissions rights	Expenses deductible from taxable base after the end of the settlement period	Valuation of tangible and intangible assets at fair value	Impairment loss on non-financial non-current assets*	Other	Total
Opening balance	137 403	91 637	51 414	19 239	24 261	88 177	-	1 242	112 600	525 973
Acquisition of subsidiaries	4 145	-	-	-	-	-	-	-	3 088	7 233
Amount recognized in the profit or loss	644	(3 097)	(20 710)	(2 652)	4 645	(7 398)	-	6 168	2 855	(19 545)
Change recognized in other comprehensive income	17 785	-	-	-	-	-	-	-	19	17 804
Balance as at 31 December 2014 - 19% rate	159 977	88 540	30 704	16 587	28 906	80 779	-	7 410	118 562	531 465

Opening balance	159 977	88 540	30 704	16 587	28 906	80 779	-	7 410	118 562	531 465
Acquisition of subsidiaries	60 143	-	-	-	1 090	-	130 553	5 156	7 115	204 057
Amount recognized in the profit or loss	(8 673)	(3 110)	15 284	(1 063)	17 147	3 773	-	288 127	63 426	374 911
Change recognized in other comprehensive income	(7 307)	-	-	-	-	-	-	-	710	(6 597)
Balance as at 31 December 2015 - 19% rate	204 140	85 430	45 988	15 524	47 143	84 552	130 553	300 693	189 813	1 103 836

*Including property, plant and equipment, goodwill, other intangible assets and perpetual usufruct of land

Deferred tax liabilities:

Balance as at 1 January 2014 - 19% rate	Income taxable after the end of the accounting period	Accrued uninvoiced sales	Difference in carrying and tax values of tangible and intangible assets *	Net provision for mine liquidation	Other	Total
Opening balance	101 254	53 317	371 377	-	39 209	565 157
Acquisition of subsidiaries	-	-	11 422	-	-	11 422
Amount recognized in the profit or loss	(9 339)	(6 292)	26 846	-	34 864	46 079
Change recognized in other comprehensive income	-	-	-	-	(3 026)	(3 026)
Balance as at 31 December 2014 - 19% rate	91 915	47 025	409 645	-	71 047	619 632

Opening balance	91 915	47 025	409 645	-	71 047	619 632
Acquisition of subsidiaries	-	-	179 077	6 318	6 139	191 534
Amount recognized in the profit or loss	4 603	653	68 447	(318)	(3 543)	69 842
Change recognized in other comprehensive income	-	-	-	-	(5 850)	(5 850)
Balance as at 31 December 2015 - 19% rate	96 518	47 678	657 169	6 000	67 793	875 158

* The differences result from the measurement to fair value as well as differences in depreciation rates.

The Group has no significant unrecognized deferred tax assets and liabilities.

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