17. Deferred Income Tax Assets and Liabilitiesа

Recognised deferred tax assets and liabilities

Recognised deferred tax assets and liabilities are attributable to the following:

Assets Liabilities Net
As of December 31, 2014
Property, plant and equipment 8,612 (72,655) (64,043)
Intangible assets 7 (4,144) (4,137)
Investments 2,220 (505) 1,715
Inventories 342 (858) (516)
Trade and other receivables 428 (98) 330
Loans and borrowings (1,132) (1,132)
Provisions 3,029 (40) 2,989
Tax loss carry-forwards 13,958 13,958
Other 2,864 (1,600) 1,264
Tax assets / (liabilities) 31,460 (81,032) (49,572)
As of December 31, 2013
Property, plant and equipment 4,847 (53,461) (48,614)
Intangible assets 14 (2,889) (2,875)
Investments 1,863 (505) 1,358
Inventories 324 (757) (433)
Trade and other receivables 313 (27) 286
Loans and borrowings (545) (545)
Provisions 2,911 2,911
Tax loss carry-forwards 6,062 6,062
Other 2,174 (1,545) 629
Tax assets / (liabilities) 18,508 (59,729) (41,221)

Movement in temporary differences during the period:

As of January 1, 2014 Recognised in profit or loss Recognised in other comprehensive income Acquired/ disposed of As of December 31, 2014
Property, plant and equipment (48,614) (9,774) (4,785) (870) (64,043)
Intangible assets (2,875) 191 (1,453) (4,137)
Investments 1,358 195 162 1,715
Inventories (433) (83) (516)
Trade and other receivables 286 (86) 130 330
Loans and borrowings (545) (490) (97) (1,132)
Provisions 2,911 38 40 2,989
Tax loss carry-forwards 6,062 7,821 71 4 13,958
Other 629 492 149 (6) 1,264
(41,221) (1,696) (4,330) (2,325) (49,572)
As of January 1, 2013 Recognised in profit or loss Recognised in other comprehensive income Acquired/ disposed of As of December 31, 2013
Property, plant and equipment (40,362) (7,094) (806) (352) (48,614)
Intangible assets (3,153) 278 (2,875)
Investments 1,779 (794) 373 1,358
Inventories 275 (703) (5) (433)
Trade and other receivables 1,113 (860) 33 286
Loans and borrowings (170) (365) (10) (545)
Provisions 3,291 (391) 11 2,911
Tax loss carry-forwards 686 5,371 5 6,062
Other 301 121 207 629
(36,240) (4,437) (197) (347) (41,221)