| 31/12/2018 | Impact of IFRS 16 adoption | Deferred tax recognised in profit or loss | Deferred tax recognised in other comprehensive income | 31/12/2019 | |
|---|---|---|---|---|---|
| Deferred tax assets | |||||
| Impairment allowances | 123 | – | 66 | – | 189 |
| Provisions and accruals | 378 | – | (50) | 4 | 332 |
| Tax losses | 354 | – | (29) | – | 325 |
| Valuation of derivative financial instruments | 26 | – | (16) | – | 10 |
| Lease liabilities | – | 732 | 53 | – | 785 |
| Other | 109 | (39) | 203 | 2 | 275 |
| 990 | 693 | 227 | 6 | 1,916 | |
| Deferred tax liabilities | |||||
| Temporary differences related to non-current assets | 2,092 | 693 | 190 | – | 2,975 |
| Unrealized foreign exchange differences | 70 | – | 79 | – | 149 |
| Valuation of derivative financial instruments | 97 | – | 10 | – | 107 |
| Other | 106 | – | 2 | – | 108 |
| 2,365 | 693 | 281 | – | 3,339 | |
| (1,375) | – | (54) | 6 | (1,423) | |
| 31/12/2017 | Impact of IFRS 9 adoption | Deferred tax recognised in profit or loss | Deferred tax recognised in other comprehensive income | Exchange differences on translating foreign operations | 31/12/2018 | |
|---|---|---|---|---|---|---|
| Deferred tax assets | ||||||
| Impairment allowances | 269 | 1 | (156) | – | 9 | 123 |
| Provisions and accruals | 317 | – | 58 | 1 | 2 | 378 |
| Tax losses | 322 | – | 31 | – | 1 | 354 |
| Valuation of derivative financial instruments | 19 | – | 7 | – | – | 26 |
| Other | 109 | – | (3) | 3 | – | 109 |
| 1,036 | 1 | (63) | 4 | 12 | 990 | |
| Deferred tax liabilities | ||||||
| Temporary differences related to non-current assets | 1,801 | – | 275 | – | 16 | 2,092 |
| Unrealized foreign exchange differences | 14 | – | 56 | – | – | 70 |
| Valuation of derivative financial instruments | 102 | – | (8) | 3 | – | 97 |
| Other | 165 | – | (61) | – | 2 | 106 |
| 2,082 | – | 262 | 3 | 18 | 2,365 | |
| (1,046) | 1 | (325) | 1 | (6) | (1,375) | |
As at 31 December 2019 deferred tax assets and liabilities amounted to PLN 51 million and PLN 1,474 million, respectively.