4.1.2 Deferred tax expense
| CREDITED/(CHARGED) | CREDITED/(CHARGED) | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jan 1 2019 | Effect of amended IFRS 9 | Net profit/(loss) | Other comprehensive income | Other changes recognised in equity | Currency translation differences | Pozostałe zmiany | Dec 31 2019 | Effect of amended IFRS 9 | Net profit/(loss) | Other comprehensive income | Other changes recognised in equity | Currency translation differences | Dec 31 2020 | |
| Deferred tax assets | ||||||||||||||
| Employee benefit obligations | 149 | – | 10 | 5 | – | – | – | 164 | – | 17 | 10 | – | – | 191 |
| Provision for well decommissioning costs | 177 | – | 21 | – | – | – | – | 198 | – | 52 | – | – | – | 250 |
| Other provisions | 54 | (5) | 13 | 1 | – | 1 | – | 64 | – | 39 | 3 | – | (9) | 97 |
| Measurement of derivative instruments | 210 | – | 31 | – | – | (1) | – | 240 | – | 62 | – | – | 9 | 311 |
| Impairment of property, plant and equipment | 110 | – | (2) | – | – | – | – | 108 | – | 70 | – | – | – | 178 |
| Tax loss | 68 | – | (16) | – | – | – | – | 52 | – | (11) | – | – | – | 41 |
| Other | 162 | – | 87 | – | – | – | – | 249 | – | (74) | – | – | – | 175 |
| Total | 930 | (5) | 144 | 6 | – | – | – | 1,075 | – | 155 | 13 | – | – | 1,243 |
| Deferred tax liabilities | ||||||||||||||
| Difference between tax and accounting value of non-current assets | 1,924 | 24 | 52 | – | – | 1 | – | 2,001 | – | (32) | – | – | 7 | 1,976 |
| Measurement of derivative financial instruments | 230 | – | 127 | 175 | (19) | (1) | – | 512 | – | (12) | (231) | 54 | 10 | 333 |
| Other | 748 | – | 167 | – | – | (1) | (1) | 913 | – | 188 | – | – | 19 | 1,120 |
| Total | 2,902 | 24 | 346 | 175 | (19) | (1) | (1) | 3,426 | – | 144 | (231) | 54 | 36 | 3,429 |
| Set-off of assets and liabilities | (836) | (1,043) | (1,201) | |||||||||||
| After set-off | ||||||||||||||
| Assets | 94 | 144 | 32 | 155 | 42 | |||||||||
| Liabilities | 2,066 | 346 | 2,383 | 144 | 2,228 | |||||||||
| Net effect of changes in the period | (29) | (202) | (169) | 19 | 1 | 1 | – | 11 | 244 | (54) | (36) | |||