31. 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 31.12.2014	Carrying amount 31.12.2013
Deferred tax asset	531 465	525 973
Set off of tax assets and liabilities at the level of taxable entities	(364 258)	(346 248)
Deferred tax asset disclosed in the statement of financial position	167 207	179 725
Deferred tax liability	619 632	565 157
Set off of tax assets and liabilities at the level of taxable entities	(364 258)	(346 248)
Deferred tax liability disclosed in the statement of financial position	255 374	218 909

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

Deferred tax assets:

	Receivables allowance	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	Other	Total
Opening balance	4 776	131 630	94 693	44 233	28 758	21 783	77 381	72 403	475 657
Amount recognized in the profit or loss	-236	11 189	(3 056)	7 181	(9 519)	2 478	10 796	36 899	55 732
Change recognized in other comprehensive income	-	(5 416)	-	-	-	-	-	-	(5 416)
Balance as at 31 December 2013 - 19% rate	4 540	137 403	91 637	51 414	19 239	24 261	88 177	109 302	525 973
Opening balance	4 540	137 403	91 637	51 414	19 239	24 261	88 177	109 302	525 973
Acquisition of subsidiaries	226	4 145	-	-	-	-	-	2 862	7 233
Amount recognized in the profit or loss	31	644	(3 097)	(20 710)	(2 652)	4 645	(7 398)	8 992	(19 545)
Change recognized in other comprehensive income	-	17 785	-	-	-	-	-	19	17 804
Balance as at 31 December 2014 - 19% rate	4 797	159 977	88 540	30 704	16 587	28 906	80 779	121 175	531 465

	Income taxable after the end of the accounting period	Accrued uninvoiced sales	Difference in carrying and tax values of tangible and intangible assets	Other	Total
Opening balance	96 166	47 987	354 034	38 833	537 020
Amount recognized in the profit or loss	5 311	5 330	17 343	1 319	29 303
Change recognized in other comprehensive income	(223)	-	-	(943)	(1 166)
Balance as at 31 December 2013 - 19% rate	101 254	53 317	371 377	39 209	565 157

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

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

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